SB436,170,224 (b) If a request for certification is made under sub. (2) (a) 1. or 2., the
25department of revenue may, in accordance with a memorandum of understanding

1entered into under par. (a) 1., certify to the licensing department or the supreme
2court that the applicant or license holder is liable for delinquent taxes.
SB436,170,4 3(4) Memorandum of understanding. (a) Each memorandum of understanding
4shall include procedures that do all of the following:
SB436,170,85 1. Establish requirements for making requests under sub. (2) (a) 1. and 2.,
6including specifying the time when a licensing department or the supreme court
7shall make requests under sub. (2) (a) 1. and 2., and for making certifications under
8sub. (3) (b).
SB436,170,99 2. Implement the requirements specified in sub. (2) (b) 3. and 4.
SB436,170,1410 (b) Factors such as the need to issue licenses in a timely manner, the
11convenience of applicants, the impact on collecting delinquent taxes, the effects on
12program administration and whether a revocation or denial under sub. (2) (b) 1. a.
13will have an impact on public health, safety or welfare or the environment shall be
14considered in establishing requirements under par. (a) 1.
SB436,170,15 15(5) Hearing.
SB436,170,1716 (b) After a hearing conducted under par. (a), the department of revenue shall
17do one of the following:
SB436,170,2518 1. Issue a nondelinquency certificate to a license holder or an applicant for a
19license or license renewal or continuation if the department determines that the
20license holder or applicant is not liable for delinquent taxes. For a hearing requested
21by an applicant for certification or recertification or a certificate holder under s. 73.09
22(7m) (b), the department shall grant a certification or recertification or reinstate a
23certification if the department determines that the applicant or certificate holder is
24not liable for delinquent taxes, unless there are other grounds for denying the
25application or revoking the certification.
SB436,171,7
12. Provide notice that the department of revenue has affirmed its certification
2of tax delinquency to a license holder; to an applicant for a license, a license renewal
3or a license continuation; and to the licensing department or the supreme court, if
4the supreme court agrees. For a hearing requested by an applicant for certification
5or recertification or a certificate holder under s. 73.09 (7m) (b), the department of
6revenue shall provide notice to the applicant or certificate holder that the
7department of revenue has affirmed its determination of tax delinquency.
SB436, s. 308 8Section 308. 73.09 (6m) of the statutes is created to read:
SB436,171,149 73.09 (6m) Social security numbers. Each applicant for certification or
10recertification under this section shall provide the applicant's social security number
11on the application. The department of revenue may not disclose a social security
12number that it obtains under this subsection. The department of revenue may not
13certify or recertify any person who fails to provide his or her social security number
14on his or her application.
SB436, s. 309 15Section 309. 73.09 (7) (e) of the statutes is amended to read:
SB436,171,1816 73.09 (7) (e) The secretary of revenue, for reasons sufficient, may reinstate a
17certificate of registration that has been revoked under this subsection, after one year
18upon formal application for reinstatement.
SB436, s. 310 19Section 310. 73.09 (7m) of the statutes is created to read:
SB436,171,2520 73.09 (7m) Liability for delinquent taxes. (a) If the department of revenue
21determines that an applicant for certification or recertification under this section or
22a person who holds a certificate issued under this section is liable for delinquent
23taxes, as defined in s. 73.0301 (1) (c), the department of revenue may deny the
24application or revoke the certificate. Except as provided in par. (c), a denial or
25revocation under this paragraph is not subject to judicial review.
SB436,172,7
1(b) If the department of revenue denies an application or revokes a certificate
2under par. (a), the department shall mail a notice of denial or revocation to the
3applicant or certificate holder. The notice shall include a statement of the facts that
4warrant the denial or revocation and a statement that the applicant or certificate
5holder may, within 30 days after the date on which the notice of denial or revocation
6is mailed, file a written request with the department to have the determination that
7he or she is liable for delinquent taxes reviewed at a hearing under s. 73.0301 (5) (a).
SB436,172,138 (c) If, after a hearing under s. 73.0301 (5) (a), the department of revenue affirms
9a determination under par. (a) that an applicant or certificate holder is liable for
10delinquent taxes, the department shall affirm its denial or revocation. An applicant
11or certificate holder may seek judicial review under ch. 227 in the circuit court for
12Dane County of an affirmation by the department of a denial or revocation under this
13paragraph.
SB436,172,1814 (d) If, after a hearing under s. 73.0301 (5) (a), the department of revenue
15determines that a person whose certificate is revoked under par. (a) is not liable for
16delinquent taxes, as defined in s. 73.0301 (1) (c), the department shall reinstate the
17certificate. The department may not charge a fee for reinstatement of a certificate
18under this paragraph.
SB436, s. 311 19Section 311. 73.12 (1) (b) of the statutes is amended to read:
SB436,172,2220 73.12 (1) (b) "Vendor" means a person providing goods or services to this state
21under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those
22goods or services is at least $3,000 $500.
SB436, s. 312 23Section 312. 76.03 (1) of the statutes is amended to read:
SB436,173,324 76.03 (1) The property, both real and personal, including all rights, franchises
25and privileges used in and necessary to the prosecution of the business and including

1property that is exempt from the property tax under s. 70.11 (39)
of any company
2enumerated in s. 76.02 shall be deemed personal property for the purposes of
3taxation, and shall be valued and assessed together as a unit.
SB436, s. 313 4Section 313. 76.81 of the statutes is amended to read:
SB436,173,12 576.81 Imposition. There is imposed a tax on the real property of, and the
6tangible personal property of, every telephone company, except including property
7that is exempt from the property tax under s. 70.11 (39) but excluding
motor vehicles
8that are exempt under s. 70.112 (5) and treatment plant and pollution abatement
9equipment that is exempt under s. 70.11 (21) (a). Except as provided in s. 76.815, the
10rate for the tax imposed on each description of real property and on each item of
11tangible personal property is the net rate for the prior year for the tax under ch. 70
12in the taxing jurisdictions where the description or item is located.
SB436, s. 314 13Section 314. 77.61 (5) (b) 10. of the statutes is repealed and recreated to read:
SB436,173,1614 77.61 (5) (b) 10. A licensing department or the supreme court, if the supreme
15court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation
16of a license based on tax delinquency under s. 73.0301.
SB436, s. 315 17Section 315. 77.62 (1) (intro.) of the statutes is amended to read:
SB436,173,2218 77.62 (1) (intro.) The department of revenue may exercise the powers vested
19in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (5m), and (7) and (8) and,
2071.92 and 73.0301 in connection with collection of delinquent sales and use taxes
21including, without limitation because of enumeration, the power incorporated by
22reference in s. 71.91 (5) (j), and the power to:
SB436, s. 316 23Section 316. 77.9972 (3) of the statutes is created to read:
SB436,174,524 77.9972 (3) On or before January 31, April 30, July 31 and October 31, each
25person who is subject to the tax under this subchapter shall pay to the department

1of revenue a fee of $32, except that on or before August 15 the department of revenue
2shall review its expenses to administer this subchapter and shall adjust the fee,
3effective with the fee that is due on or before October 31, to reflect those expenses.
4The amounts collected under this subchapter shall be credited to the appropriation
5under s. 20.566 (1) (gp).
SB436, s. 317 6Section 317. 78.70 (1) (intro.) of the statutes is amended to read:
SB436,174,127 78.70 (1) Department authority. (intro.) The department may collect
8delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the
9manner provided for the collection of delinquent income and franchise taxes under
10ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to (8) and (7), 71.92 and 73.0301,
11including proceeding under the authority incorporated by reference in s. 71.91 (5) (j)
12and the authority to:
SB436, s. 318 13Section 318. 79.095 of the statutes is created to read:
SB436,174,14 1479.095 State aid; computers. (1) Definitions. In this section:
SB436,174,1515 (a) "Department" means the department of revenue.
SB436,174,1716 (b) "Gross tax rate" means the property tax rate without consideration of the
17credits under subch. II.
SB436,174,1918 (c) "Taxing jurisdiction" means a municipality, county, school district or
19technical college district.
SB436,174,23 20(2) Reporting. On or before April 1, 1999, each municipality shall report to the
21department the value of the property under s. 70.11 (39), as determined in the
22municipality's assessment as of January 1, 1998, in each taxing jurisdiction for
23which the municipality assesses property.
SB436,175,3 24(3) Payment. Beginning in the year 2000, annually the department of revenue
25shall certify the amount payable to each taxing jurisdiction to the department of

1administration. Annually, on or before the first Monday in May, the department of
2administration shall pay to each taxing jurisdiction an amount determined as
3follows:
SB436,175,74 (a) Add the amount under sub. (2) for the taxing jurisdiction, as equated to the
5property's full value by the department of revenue, and the full value of the property
6under s. 70.11 (39) in the taxing jurisdiction as determined by the department under
7s. 70.995 in its assessment as of January 1, 1998.
SB436,175,108 (b) Multiply the amount under par. (a) by the taxing jurisdiction's gross tax rate
9for taxes levied in 1998 and payable in 1999, as calculated by the department of
10revenue.
SB436, s. 319 11Section 319. 84.06 (2) (a) of the statutes is amended to read:
SB436,176,612 84.06 (2) (a) All such highway improvements shall be executed by contract
13based on bids unless the department finds that another method as provided in sub.
14(3) or (4) would be more feasible and advantageous. Bids shall be advertised for in
15the manner determined by the department. Except as provided in s. 84.075, the
16contract shall be awarded to the lowest competent and responsible bidder as
17determined by the department. If the bid of the lowest competent bidder is
18determined by the department to be in excess of the estimated reasonable value of
19the work or not in the public interest, all bids may be rejected. The department shall,
20so far as reasonable, follow uniform methods of advertising for bids and may
21prescribe and require uniform forms of bids and contracts. Except as provided in par.
22(b), the secretary shall enter into the contract on behalf of the state. Every such
23contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but
24ss. 16.528, 16.752 and 16.754 apply to the contract. Any such contract involving an
25expenditure of $1,000 or more shall not be valid until approved by the governor. The

1secretary may require the attorney general to examine any contract and any bond
2submitted in connection with the contract and report on its sufficiency of form and
3execution. The bond required by s. 779.14 (1m) (b) for any such contract involving
4an expenditure of less than $1,000
is exempt from approval by the governor and shall
5be subject to approval by the secretary. This subsection also applies to contracts with
6private contractors based on bids for maintenance under s. 84.07.
SB436, s. 320 7Section 320. 85.52 (3) (dm) of the statutes, as created by 1997 Wisconsin Act
827
, is repealed.
SB436, s. 321 9Section 321. 93.06 (8) of the statutes is amended to read:
SB436,176,1710 93.06 (8) Prescribe conditions of licenses. Issue Except as provided in s.
1193.13, issue
any permit, certificate, registration or license on a temporary or
12conditional basis, contingent upon pertinent circumstances or acts. If the temporary
13or conditional permit, certificate, registration or license is conditioned upon
14compliance with chs. 93 to 100, ch. 127, a rule promulgated by the department or a
15regulation adopted under s. 97.41 (7) within a specified period of time and the
16condition is not met within the specified period, the permit, certificate, registration
17or license shall be void.
SB436, s. 322 18Section 322. 93.13 of the statutes is created to read:
SB436,176,23 1993.13 License denial, nonrenewal and revocation based on tax
20delinquency. (1)
The department shall require each applicant to provide the
21department with the applicant's social security number, if the applicant is an
22individual, or the applicant's federal employer identification number, if the applicant
23is not an individual, as a condition of issuing or renewing any of the following:
SB436,176,2424 (a) A license under s. 94.10 (3) or (4).
SB436,176,2525 (b) A license under s. 94.43.
SB436,177,1
1(c) A registration under s. 94.50 (2).
SB436,177,22 (cm) A license under s. 94.64 (3).
SB436,177,33 (d) A license under s. 94.68 (1).
SB436,177,44 (e) A license under s. 94.685.
SB436,177,55 (f) A license under s. 94.703.
SB436,177,66 (fm) A license under s. 94.704.
SB436,177,77 (g) A license under s. 94.72 (5).
SB436,177,88 (h) A license under s. 95.69 (2).
SB436,177,99 (i) A license under s. 95.71 (2).
SB436,177,1010 (im) A license under s. 95.72 (2).
SB436,177,1111 (j) A license under s. 97.17 (2).
SB436,177,1212 (jm) A license under s. 97.175 (2).
SB436,177,1313 (k) A license under s. 97.20 (2).
SB436,177,1414 (km) A license under s. 97.21 (2) or (3).
SB436,177,1515 (L) A license under s. 97.22 (2).
SB436,177,1616 (m) A license under s. 97.27 (2).
SB436,177,1717 (mm) A license under s. 97.29 (2).
SB436,177,1818 (n) A license under s. 97.30 (2).
SB436,177,1919 (nm) A license or registration certificate under s. 97.42 (2).
SB436,177,2020 (p) A license under s. 98.145.
SB436,177,2121 (pm) A license under s. 98.146.
SB436,177,2222 (q) A license under s. 98.16 (2).
SB436,177,2323 (r) A license under s. 99.02 (1).
SB436,177,2424 (rm) A registration certificate under s. 100.03 (2).
SB436,177,2525 (s) A license under s. 127.02 (1).
SB436,178,1
1(sm) A license under s. 127.03 (1).
SB436,178,4 2(2) The department may not disclose any information received under sub. (1)
3to any person except to the department of revenue for the purpose of requesting
4certifications under s. 73.0301.
SB436,178,9 5(3) The department shall deny an application for the issuance or renewal of a
6license, registration or registration certificate specified in sub. (1) or shall revoke a
7license, registration or registration certificate specified in sub. (1), if the department
8of revenue certifies under s. 73.0301 that the applicant or holder of the license,
9registration or registration certificate is liable for delinquent taxes.
SB436, s. 323 10Section 323. 95.72 (2) (c) 5. of the statutes is amended to read:
SB436,178,1211 95.72 (2) (c) 5. A Subject to s. 93.13, a person may renew a license by
12submitting the required license fee and renewal form.
SB436, s. 324 13Section 324. 99.02 (1) of the statutes is amended to read:
SB436,179,214 99.02 (1) Application. Except as provided in sub. (2), no person may operate
15a warehouse, including a cold storage warehouse, for the storage of property as bailee
16for hire without a public warehouse keeper's license. A person desiring a public
17warehouse keeper's license shall apply on a form furnished by the department and
18shall set forth the location, size, character and equipment of the building or premises
19to be used by the applicant, the kinds of goods intended to be stored, the name of each
20partner if a partnership or of each member if a limited liability company, the names
21of the officers if a corporation, and such other facts as the department requires to
22show that the property proposed to be used is suitable for a warehouse and that the
23applicant is qualified as a public warehouse keeper. If Subject to s. 93.13, if the
24property proposed to be used is suitable for a public warehouse and the applicant is

1otherwise qualified, a license shall be issued upon payment of the license fee under
2sub. (3) and the filing of security or insurance as required under s. 99.03.
SB436, s. 325 3Section 325. 101.01 (11) of the statutes is amended to read:
SB436,179,194 101.01 (11) "Place of employment" includes every place, whether indoors or out
5or underground and the premises appurtenant thereto where either temporarily or
6permanently any industry, trade or business is carried on, or where any process or
7operation, directly or indirectly related to any industry, trade or business, is carried
8on, and where any person is, directly or indirectly, employed by another for direct or
9indirect gain or profit, but does not include any place where persons are employed
10in private domestic service which does not involve the use of mechanical power or in
11farming. "Farming" includes those activities specified in s. 102.04 (3), and also
12includes the transportation of farm products, supplies or equipment directly to the
13farm by the operator of said farm or employes for use thereon, if such activities are
14directly or indirectly for the purpose of producing commodities for market, or as an
15accessory to such production. When used with relation to building codes, "place of
16employment" does not include an adult family home, as defined in s. 50.01 (1), or,
17except for the purposes of s. 101.11, a previously constructed building used as a
18community-based residential facility, as defined in s. 50.01 (1g), which serves 20 or
19fewer unrelated residents who are not related to the operator or administrator.
SB436, s. 326 20Section 326. 101.01 (12) of the statutes is amended to read:
SB436,180,321 101.01 (12) "Public building" means any structure, including exterior parts of
22such building, such as a porch, exterior platform or steps providing means of ingress
23or egress, used in whole or in part as a place of resort, assemblage, lodging, trade,
24traffic, occupancy, or use by the public or by 3 or more tenants. When used in relation
25to building codes, "public building" does not include a previously constructed

1building used as a community-based residential facility as defined in s. 50.01 (1g)
2which serves 20 or fewer unrelated residents who are not related to the operator or
3administrator
or an adult family home, as defined in s. 50.01 (1)
SB436, s. 327 4Section 327. 101.02 (20) of the statutes is created to read:
SB436,180,105 101.02 (20) (a) For purposes of this subsection, "license" means a license,
6permit or certificate of certification or registration issued by the department under
7ss. 101.09 (3) (c), 101.122 (2) (c), 101.143 (2) (g), 101.15 (2) (e), 101.17, 101.177 (4) (a),
8101.178 (2) or (3) (a), 101.63 (2) or (2m), 101.653, 101.73 (5) or (6), 101.82 (2), 101.87,
9101.95, 145.02 (4), 145.035, 145.045, 145.15, 145.16, 145.165, 145.17, 145.175,
10145.18 or 167.10 (6m).
SB436,180,1811 (b) The department of commerce may not issue or renew a license unless each
12applicant who is an individual provides the department of commerce with his or her
13social security number and each applicant that is not an individual provides the
14department of commerce with its federal employer identification number. The
15department of commerce may not disclose the social security number or the federal
16employer identification number of an applicant for a license or license renewal except
17to the department of revenue for the sole purpose of requesting certifications under
18s. 73.0301.
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