AB989: Bill Text

AB989,157 Section 157 . 139.03 (2x) (a) of the statutes is amended to read:

AB989,52,12 139.03 (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, resort manufacturer, 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 a return by the 15th day of the month following the month in which the new tax rate becomes effective and shall pay any tax due on it, as determined under par. (b).

AB989,158 Section 158. 139.03 (5) (a) of the statutes is amended to read:

AB989,52,21 139.03 (5) (a) No person who enters this state from another state may have in his or her possession and bring into the state any intoxicating liquor or wine. The prohibition in this paragraph does not apply to a person who changes his or her domicile from another state or a foreign country to this state and who brings into this state intoxicating liquor and wine constituting household goods. The prohibition in this paragraph does not apply to intoxicating liquor or wine consigned to any person having a permit from the secretary office to engage in the sale of such intoxicating liquor or wine.

AB989,159 Section 159 . 139.04 (4) of the statutes is amended to read:

AB989,52,25 139.04 (4) Sale or shipment of fermented malt beverages by a brewer to a bottler or of intoxicating liquor in bulk between manufacturers, rectifiers, resort manufacturers, and wineries.

AB989,160 Section 160. 139.06 (3) of the statutes is amended to read:

AB989,53,8 139.06 (3) In shipping intoxicating liquor in bulk for the purpose of bottling or rectifying to a rectifier or resort manufacturer 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 that shows the dates and quantities of shipments and the name and address of each consignee.

AB989,161 Section 161. 139.08 (3) of the statutes is amended to read:

AB989,53,12 139.08 (3) Police powers. The department of revenue shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65, and this subchapter and ch. 125.

AB989,162 Section 162 . 139.08 (4) of the statutes is amended to read:

AB989,54,3 139.08 (4) Inspection for enforcement. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, resort manufacturer, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under s. 139.25 (10).

AB989,163 Section 163 . 139.09 of the statutes is amended to read:

AB989,54,8 139.09 Registration. Every brewer, brewpub, bottler, manufacturer, rectifier, resort manufacturer, wholesaler, or retailer liable for payment of the occupational tax imposed in ss. 139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary shall assign the person a registration number.

AB989,164 Section 164. 139.11 (1) of the statutes is amended to read:

AB989,54,18 139.11 (1) Preservation of records. Every person who manufactures, rectifies, distributes, imports, transports, stores, warehouses, or sells intoxicating liquor or fermented malt beverages shall keep complete and accurate records of all such liquor or malt beverages purchased, sold, manufactured, rectified, brewed, fermented, distilled, produced, stored, warehoused, imported, or transported within this state. Such records shall be of a kind and in the form prescribed by the secretary and shall be safely preserved to ensure accessibility for inspection by the secretary or by the office as provided in s. 125.025 (3). A person required to keep records under this subsection may keep such records in electronic form only.

AB989,165 Section 165 . 139.11 (2) of the statutes is amended to read:

AB989,55,3 139.11 (2) Report. Each brewer, brewpub, bottler, manufacturer, rectifier, resort manufacturer, and wholesaler shall on or before the 15th day of each calendar month or the dates prescribed by the secretary file a verified report of all fermented malt beverages or intoxicating liquor manufactured, received, sold, delivered, or shipped by him or her during the preceding calendar month, except that the department may allow wholesale, winery, and out-of-state shipper permittees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be filed on or before the 15th of the next month following the close of the calendar quarter.

AB989,166 Section 166 . 139.11 (3) of the statutes is amended to read:

AB989,55,19 139.11 (3) Secretary's powers. When the secretary finds that the records kept by any brewer, brewpub, bottler, manufacturer, rectifier, resort manufacturer, wholesaler, or retailer are in such condition that an unusual amount of time is required to determine therefrom the amount of tax due, the secretary may give notice of such fact to such person and may require the records to be kept in such form as the secretary prescribes. If such requirements are not complied with within 30 days after the date of the notice, the brewer, brewpub, bottler, manufacturer, rectifier, resort manufacturer, wholesaler, or retailer shall pay the expenses reasonably attributable to the determination of tax at the rate of $30 per day for each auditor. The secretary shall render a bill therefor by registered mail to the person charged with payment at the conclusion of the audit, which bill shall constitute notice of assessment and demand of payment thereof. The brewer, brewpub, bottler, manufacturer, rectifier, resort manufacturer, wholesaler, or retailer shall, within 10 days after the mailing of the bill, pay its amount, and such payment shall be credited to the appropriation made in s. 20.566 (1) (a).

AB989,167 Section 167. 139.11 (4) (a) 2. of the statutes, as created by 2017 Wisconsin Act 17, is amended to read:

AB989,56,2 139.11 (4) (a) 2. A current list, available on paper and on the department's Internet site, providing detailed information regarding every person issued a wholesalers permit under s. 125.28, brewers permit under s. 125.29, brewpub permit under s. 125.295, or out-of-state shippers permit under s. 125.30. The information provided under this subdivision shall include the name and address of the permit holder and the date on which the department office issued the permit.

AB989,168 Section 168 . 139.11 (4) (b) 2. of the statutes is amended to read:

AB989,56,10 139.11 (4) (b) 2. A current and regularly updated list, made available on paper and on the department's Internet Web site, of permit holders that minimally includes detailed information on the name, address, contact person, and date of permit issuance for every manufacturer's and rectifier's permit issued under s. 125.52, resort manufacturer permit issued under s. 125.525, winery permit issued under s. 125.53, direct wine shipper's permit issued under s. 125.535, wholesaler's permit issued under s. 125.54, and out-of-state shipper's permit issued under s. 125.58.

AB989,169 Section 169 . 139.18 (2) of the statutes is amended to read:

AB989,56,15 139.18 (2) The possession of intoxicating liquor on which a tax has not been paid except upon the premises of a manufacturer, rectifier, resort manufacturer, or wholesaler, or any licensed public warehouse shall be deemed prima facie evidence that such liquor is possessed with the intent to sell it contrary to law.

AB989,170 Section 170. 139.22 of the statutes is amended to read:

AB989,57,3 139.22 Confiscation. If a duly authorized employee of the department of revenue or the department of justice or any sheriff, police officer, marshal, or constable, within his or her respective jurisdiction, discovers any fermented malt beverages upon any premises other than the premises of a brewer, brewpub, or bottler, or any intoxicating liquor upon any premises other than the premises of a manufacturer, rectifier, resort manufacturer, winery, or wholesaler, and upon which the tax has not been paid or which was possessed, kept, stored, manufactured, sold, distributed, or transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such officer may immediately seize the fermented malt beverages or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors so seized shall be held transferred by the department of revenue to the office and disposed of under s. 125.14 (2) (e).

AB989,171 Section 171. 139.25 (9) of the statutes is amended to read:

AB989,57,7 139.25 (9) Failure to keep records. Failure to comply with s. 139.11 (1) shall carry a penalty of revocation by the secretary of revenue office of the license or permit.

AB989,172 Section 172. 227.52 (1) of the statutes is amended to read:

AB989,57,10 227.52 (1) Decisions of the department of revenue other than decisions relating to alcohol beverage permits issued under ch. 125.

AB989,173 Section 173. 230.08 (2) (e) 11. of the statutes is amended to read:

AB989,57,12 230.08 (2) (e) 11. Revenue — 7 6.

AB989,174 Section 174 . 346.93 (1) of the statutes is amended to read:

AB989,57,20 346.93 (1) No underage person, as defined under s. 125.02 (20m), may knowingly possess, transport, or have under his or her control any alcohol beverage in any motor vehicle unless the person is employed by a brewer, brewpub, alcohol beverage licensee, wholesaler, retailer, distributor, manufacturer, or rectifier, or resort manufacturer and is possessing, transporting, or having such beverage in a motor vehicle under his or her control during his or her working hours and in the course of employment, as provided under s. 125.07 (4) (bm).

AB989,175 Section 175. Nonstatutory provisions.

AB989,57,22 (1) Transfer of alcohol beverages regulation and enforcement functions.

AB989,57,23 (a) Definitions. In this subsection:

AB989,57,24 1. “Department” means the department of revenue.

AB989,57,25 2. “Office” means the office of alcohol beverages enforcement.

AB989,58,4 (b) Assets and liabilities. On the effective date of this paragraph, the assets and liabilities of the department primarily related to alcohol beverages regulation and enforcement under chapter 125 of the statutes, as determined by the secretary of administration, become the assets and liabilities of the office.

AB989,58,9 (c) Tangible personal property. On the effective date of this paragraph, all tangible personal property, including records, of the department that is primarily related to alcohol beverages regulation and enforcement under chapter 125 of the statutes, as determined by the secretary of administration, is transferred to the office.

AB989,58,15 (d) Contracts. All contracts entered into by the department in effect on the effective date of this paragraph that are primarily related to alcohol beverages regulation and enforcement under chapter 125 of the statutes, as determined by the secretary of administration, remain in effect and are transferred to the office. The office shall carry out any obligations under those contracts unless modified or rescinded by the office to the extent allowed under the contract.

AB989,58,20 (e) Position and employee transfers. On the effective date of this paragraph, all positions, and the incumbent employees who hold those positions, in the department with duties that are primarily related to alcohol beverages regulation and enforcement under chapter 125 of the statutes, as determined by the secretary of administration, are transferred to the office.

AB989,58,25 (f) Employee status. Employees transferred under paragraph (e ) have all the rights and the same status under chapter 230 of the statutes in the office that they enjoyed in the department immediately before the transfer. Notwithstanding section 230.28 (4) of the statutes, no employee transferred under paragraph (e) who has attained permanent status in class is required to serve a probationary period.

AB989,59,8 (g) Rules and orders. All rules promulgated by the department that relate to alcohol beverages regulation and enforcement under chapter 125 of the statutes and that are in effect on the effective date of this paragraph remain in effect until their specified expiration dates or until amended or repealed by the office. All orders issued by the department that relate to alcohol beverages regulation and enforcement under chapter 125 of the statutes and that are in effect on the effective date of this paragraph remain in effect until their specified expiration dates or until modified or rescinded by the office.

AB989,59,14 (h) Pending matters. Any matter pending with the department on the effective date of this paragraph that is primarily related to alcohol beverages regulation and enforcement under chapter 125 of the statutes, as determined by the secretary of administration, is transferred to the office. All materials submitted to or actions taken by the department with respect to the pending matters are considered as having been submitted to or taken by the office.

AB989,59,17 (i) Fees. All fees established by the department related to permits issued under chapter 125 of the statutes that are in effect on the day before the effective date of this paragraph shall remain in effect until modified or rescinded by the office.

AB989,59,21 (j) Secretary of administration to resolve transition disagreements. In the case of disagreement between the department and the office with respect to any matter specified in this subsection, the secretary of administration shall determine the matter and shall develop a plan for an orderly transfer.

AB989,59,25 (2) Position authorizations. In addition to positions transferred under subsection (1) (e), there is authorized for the office of alcohol beverages enforcement 1.0 FTE PR director position and 6.0 FTE PR special agent positions, to be funded from the appropriation account under section 20.566 (9) (g) of the statutes.

AB989,60,4 (3) Transition; permit issuer. On the effective date of this subsection, any permit issued by the department of revenue under chapter 125 of the statutes prior to the effective date of this subsection shall be considered to have been issued by the office of alcohol beverages enforcement.

AB989,176 Section 176. Fiscal changes.

AB989,60,6 (1) Transfer of alcohol beverages regulation and enforcement functions.

AB989,60,10 (a) On the effective date of this paragraph, the unencumbered balance in the appropriation account under section 20.566 (1) (hd), 2015 stats., immediately before the effective date of this paragraph, is transferred to the appropriation account under section 20.566 (9) (g) of the statutes.

AB989,60,15 (b) In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of revenue under section 20.566 (1) (ha) of the statutes, the dollar amount for fiscal year 2018-19 is decreased by $500,000 to adjust funding to reflect the transfer of alcohol beverages enforcement functions to the office of alcohol beverages enforcement.

AB989,177 Section 177. Effective date.

AB989,60,17 (1) This act takes effect on July 1, 2018.

AB989,60,18 (End)