SB70,1244,1616 2. Add $350 to the result under subd. 1.
SB70,1244,1817 3. Multiply the result under subd. 2. by the average of the number of pupils
18enrolled in the current school year and the 2 preceding school years.
SB70,2248 19Section 2248 . 121.91 (2m) (km) of the statutes is created to read:
SB70,1244,2220 121.91 (2m) (km) Except as provided in subs. (3), (4), and (8), no school district
21may increase its revenues for the 2024-25 school year to an amount that exceeds the
22amount calculated as follows:
SB70,1245,223 1. Divide the sum of the amount of state aid received in the previous school year
24and property taxes levied for the previous school year, excluding property taxes

1levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
2(c), by the average of the number of pupils enrolled in the 3 previous school years.
SB70,1245,33 2. Add $650 to the result under subd. 1.
SB70,1245,54 3. Multiply the result under subd. 2. by the average of the number of pupils
5enrolled in the current school year and the 2 preceding school years.
SB70,2249 6Section 2249 . 121.91 (2m) (L) of the statutes is created to read:
SB70,1245,97 121.91 (2m) (L) Except as provided in subs. (3), (4), and (8), no school district
8may increase its revenues for the 2025-26 school year or for any school year
9thereafter to an amount that exceeds the amount calculated as follows:
SB70,1245,1310 1. Divide the sum of the amount of state aid received in the previous school year
11and property taxes levied for the previous school year, excluding property taxes
12levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
13(c), by the average of the number of pupils enrolled in the 3 previous school years.
SB70,1245,1614 2. Multiply the amount of the revenue increase per pupil allowed under this
15subsection for the previous school year by the sum of 1.0 plus the allowable rate of
16increase under s. 73.0305 expressed as a decimal.
SB70,1245,1717 3. Add the result under subd. 1. to the result under subd. 2.
SB70,1245,1918 4. Multiply the result under subd. 3. by the average of the number of pupils
19enrolled in the current and the 2 preceding school years.
SB70,2250 20Section 2250 . 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
SB70,1245,2421 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if a school
22district is created under s. 117.105, its revenue limit under this section for the school
23year beginning with the effective date of the reorganization shall be determined as
24follows except as provided under subs. (3) and (4):
SB70,2251 25Section 2251 . 121.91 (2m) (r) 1. b. of the statutes is amended to read:
SB70,1246,11
1121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
2per pupil allowed under this subsection for the previous school year multiplied by the
3sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
4to the result under subd. 1. a., except that in calculating the limit for the 2013-14
5school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
6calculating the limit for the 2019-20 school year, add $175 to the result under subd.
71. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
8under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
9and any school year thereafter, make no adjustment
the 2023-24 school year, add
10$350 to the result under subd. 1. a., and in calculating the limit for the 2024-25 school
11year, add $650
to the result under subd. 1. a.
SB70,2252 12Section 2252 . 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
SB70,1246,1613 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
14following adjustments to the calculations under pars. (i) (k) to (j) (L) apply for the 2
15school years beginning on the July 1 following the effective date of the
16reorganization:
SB70,2253 17Section 2253 . 121.91 (2m) (r) 2. a. of the statutes is amended to read:
SB70,1246,2518 121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
19the effective date of the reorganization the number of pupils in the previous school
20year shall be used under pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the
21average of the number of pupils in the 3 previous school years, and for the school year
22beginning on the 2nd July 1 following the effective date of the reorganization the
23average of the number of pupils in the 2 previous school years shall be used under
24pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the average of the number of pupils
25in the 3 previous school years.
SB70,2254
1Section 2254. 121.91 (2m) (r) 2. b. of the statutes is amended to read:
SB70,1247,62 121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following
3the effective date of the reorganization the average of the number of pupils in the
4current and the previous school years shall be used under pars. (i) 2. (km) 3. and (j)
53 (L) 4. instead of the average of the number of pupils in the current and the 2
6preceding school years.
SB70,2255 7Section 2255 . 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
SB70,1247,128 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (i) (k) to (j) (L), if territory is
9detached from a school district to create a new school district under s. 117.105, the
10revenue limit under this section of the school district from which territory is detached
11for the school year beginning with the effective date of the reorganization shall be
12determined as follows except as provided in subs. (3) and (4):
SB70,2256 13Section 2256 . 121.91 (2m) (s) 1. b. of the statutes is amended to read:
SB70,1247,2414 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
15per pupil allowed under this subsection for the previous school year multiplied by the
16sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
17to the result under subd. 1. a., except that in calculating the limit for the 2013-14
18school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
19calculating the limit for the 2019-20 school year, add $175 to the result under subd.
201. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
21under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year,
22and any school year thereafter, make no adjustment
the 2023-24 school year, add
23$350 to the result under subd. 1. a., and in calculating the limit for the 2024-25 school
24year, add $650
to the result under subd. 1. a.
SB70,2257 25Section 2257 . 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
SB70,1248,5
1121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create
2a new school district under s. 117.105, the following adjustments to the calculations
3under pars. (i) (k) to (j) (L) apply to the school district from which territory is detached
4for the 2 school years beginning on the July 1 following the effective date of the
5reorganization:
SB70,2258 6Section 2258 . 121.91 (2m) (s) 2. a. of the statutes is amended to read:
SB70,1248,147 121.91 (2m) (s) 2. a. For the school year beginning on the first July 1 following
8the effective date of the reorganization, the number of pupils in the previous school
9year shall be used under pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the
10average of the number of pupils in the 3 previous school years; and for the school year
11beginning on the 2nd July 1 following the effective date of the reorganization, the
12average of the number of pupils in the 2 previous school years shall be used under
13pars. (i) (k) 1., (im) (km) 1., and (j) (L) 1. instead of the average of the number of pupils
14in the 3 previous school years.
SB70,2259 15Section 2259 . 121.91 (2m) (s) 2. b. of the statutes is amended to read:
SB70,1248,2016 121.91 (2m) (s) 2. b. For the school year beginning on the first July 1 following
17the effective date of the reorganization the average of the number of pupils in the
18current and the previous school year shall be used under pars. (i) 2. (km) 3. and (j)
193 (L) 4. instead of the average of the number of pupils in the current and the 2
20preceding school years.
SB70,2260 21Section 2260 . 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
SB70,1249,322 121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
23s. 117.08 or 117.09, in the 2019-20 2023-24 school year, the consolidated school
24district's revenue limit shall be determined as provided under par. (im) (k), in the
252020-21 2024-25 school year, the consolidated school district's revenue limit shall

1be determined as provided under par. (j) (km), and in each school year thereafter, the
2consolidated school district's revenue limit shall be determined as provided under
3par. (i) (L), except as follows:
SB70,2261 4Section 2261. 121.91 (4) (p) 1. of the statutes is amended to read:
SB70,1249,105 121.91 (4) (p) 1. The limit otherwise applicable to a school district under sub.
6(2m) in any school year is increased by the amount of any reduction to that school
7district's state aid payment made under s. 118.51 (16) (b) 2. and (c) or (17) (c) 2. or
8(cm) 2.
or s. 118.51 (17) (cm) 2., 2021 stats., in the previous school year for a pupil who
9was not included in the calculation of the number of pupils enrolled in that school
10district in the previous school year.
SB70,2262 11Section 2262. 125.06 (6) of the statutes is amended to read:
SB70,1249,1512 125.06 (6) Public parks. The sale of fermented malt beverages and wine in any
13public park operated by a county or municipality. Fermented malt beverages and
14wine
shall be sold by officers or employees of the county or municipality under an
15ordinance, resolution, rule or regulation enacted by the governing body.
SB70,2263 16Section 2263 . 125.07 (4) (d) of the statutes is amended to read:
SB70,1249,2017 125.07 (4) (d) A person who is under 17 years of age a minor on the date of
18disposition is subject to s. 938.344 unless proceedings have been instituted against
19the person in a court of civil or criminal jurisdiction after dismissal of the citation
20under s. 938.344 (3).
SB70,2264 21Section 2264 . 125.07 (4) (e) 1. of the statutes is amended to read:
SB70,1249,2322 125.07 (4) (e) 1. In this paragraph, “defendant" means a person found guilty
23of violating par. (a) or (b) who is 17, 18, 19 or 20 an adult under 21 years of age.
SB70,2265 24Section 2265 . 125.085 (3) (bt) of the statutes is amended to read:
SB70,1250,4
1125.085 (3) (bt) A person who is under 17 years of age a minor on the date of
2disposition is subject to s. 938.344 unless proceedings have been instituted against
3the person in a court of civil or criminal jurisdiction after dismissal of the citation
4under s. 938.344 (3).
SB70,2266 5Section 2266. 125.09 (6) of the statutes is amended to read:
SB70,1250,86 125.09 (6) Municipal stores sales. No municipality may engage in the sale of
7alcohol beverages, except as authorized under s. ss. 125.06 (6) and 125.26 (6). This
8subsection does not apply to municipal stores in operation on November 6, 1969.
SB70,2267 9Section 2267 . 134.66 (title) of the statutes is amended to read:
SB70,1250,11 10134.66 (title) Restrictions on sale or gift of cigarettes or nicotine, vapor,
11or tobacco products.
SB70,2268 12Section 2268 . 134.66 (1) (jm) of the statutes is created to read:
SB70,1250,1313 134.66 (1) (jm) “Vapor product" has the meaning given in s. 139.75 (14).
SB70,2269 14Section 2269. 134.66 (2) (a), (am), (b) and (cm) 1m. of the statutes are amended
15to read:
SB70,1250,2516 134.66 (2) (a) No retailer, direct marketer, manufacturer, distributor, jobber or
17subjobber, no agent, employee or independent contractor of a retailer, direct
18marketer, manufacturer, distributor, jobber or subjobber and no agent or employee
19of an independent contractor may sell or provide for nominal or no consideration
20cigarettes, nicotine products, or tobacco products , or vapor products to any person
21under the age of 18 21, except as provided in s. 254.92 (2) (a). A vending machine
22operator is not liable under this paragraph for the purchase of cigarettes, nicotine
23products, or tobacco products, or vapor products from his or her vending machine by
24a person under the age of 18 21 if the vending machine operator was unaware of the
25purchase.
SB70,1251,9
1(am) No retailer, direct marketer, manufacturer, distributor, jobber, subjobber,
2no agent, employee or independent contractor of a retailer, direct marketer,
3manufacturer, distributor, jobber or subjobber and no agent or employee of an
4independent contractor may provide for nominal or no consideration cigarettes,
5nicotine products, or tobacco products, or vapor products to any person except in a
6place where no person younger than 18 21 years of age is present or permitted to
7enter unless the person who is younger than 18 21 years of age is accompanied by his
8or her parent or guardian or by his or her spouse who has attained the age of 18 21
9years.
SB70,1251,1310 (b) 1. A retailer shall post a sign in areas within his or her premises where
11cigarettes or, tobacco products , or vapor products are sold to consumers stating that
12the sale of any cigarette or, tobacco product, or vapor product to a person under the
13age of 18 21 is unlawful under this section and s. 254.92.
SB70,1251,1714 2. A vending machine operator shall attach a notice in a conspicuous place on
15the front of his or her vending machines stating that the purchase of any cigarette
16or, tobacco product, or vapor product by a person under the age of 18 21 is unlawful
17under s. 254.92 and that the purchaser is subject to a forfeiture of not to exceed $50.
SB70,1251,2318 (cm) 1m. A retailer or vending machine operator may not sell cigarettes or,
19tobacco products, or vapor products from a vending machine unless the vending
20machine is located in a place where the retailer or vending machine operator ensures
21that no person younger than 18 21 years of age is present or permitted to enter unless
22he or she is accompanied by his or her parent or guardian or by his or her spouse who
23has attained the age of 18 21 years.
SB70,2270 24Section 2270 . 134.66 (2m) (a) of the statutes is amended to read:
SB70,1252,15
1134.66 (2m) (a) Except as provided in par. (b), at the time that a retailer hires
2or contracts with an agent, employee, or independent contractor whose duties will
3include the sale of cigarettes, vapor products, or tobacco products, the retailer shall
4provide the agent, employee, or independent contractor with training on compliance
5with sub. (2) (a) and (am), including training on the penalties under sub. (4) (a) 2. for
6a violation of sub. (2) (a) or (am). The department of health services shall make
7available to any retailer on request a training program developed or approved by that
8department that provides the training required under this paragraph. A retailer
9may comply with this paragraph by providing the training program developed or
10approved by the department of health services or by providing a comparable training
11program approved by that department. At the completion of the training, the retailer
12and the agent, employee, or independent contractor shall sign a form provided by the
13department of health services verifying that the agent, employee, or independent
14contractor has received the training, which the retailer shall retain in the personnel
15file of the agent, employee, or independent contractor.
SB70,2271 16Section 2271. 134.66 (3) of the statutes is amended to read:
SB70,1252,2217 134.66 (3) Defense; sale to minor. Proof of all of the following facts by a
18retailer, manufacturer, distributor, jobber, or subjobber, an agent, employee, or
19independent contractor of a retailer, manufacturer, distributor, jobber, or subjobber,
20or an agent or employee of an independent contractor who sells cigarettes or, tobacco
21products, or vapor products to a person under the age of 18 21 is a defense to any
22prosecution, or a complaint made under s. 134.65 (7), for a violation of sub. (2) (a):
SB70,1252,2423 (a) That the purchaser falsely represented that he or she had attained the age
24of 18 21 and presented an identification card.
SB70,1253,2
1(b) That the appearance of the purchaser was such that an ordinary and
2prudent person would believe that the purchaser had attained the age of 18 21.
SB70,1253,53 (c) That the sale was made in good faith, in reasonable reliance on the
4identification card and appearance of the purchaser and in the belief that the
5purchaser had attained the age of 18 21.
SB70,2272 6Section 2272 . 139.345 (3) (a) (intro.) of the statutes is amended to read:
SB70,1253,87 139.345 (3) (a) (intro.) Verifies the consumer's name and address and that the
8consumer is at least 18 21 years of age by any of the following methods:
SB70,2273 9Section 2273 . 139.345 (3) (b) 2. of the statutes is amended to read:
SB70,1253,1210 139.345 (3) (b) 2. That the consumer understands that no person who is under
1118 21 years of age may purchase or possess cigarettes or falsely represent his or her
12age for the purpose of receiving cigarettes, as provided under s. 254.92.
SB70,2274 13Section 2274 . 139.345 (7) (a) of the statutes is amended to read:
SB70,1253,2114 139.345 (7) (a) No person may deliver a package of cigarettes sold by direct
15marketing to a consumer in this state unless the person making the delivery receives
16a government issued identification card from the person receiving the package and
17verifies that the person receiving the package is at least 18 21 years of age. If the
18person receiving the package is not the person to whom the package is addressed, the
19person delivering the package shall have the person receiving the package sign a
20statement that affirms that the person to whom the package is addressed is at least
2118 21 years of age.
SB70,2275 22Section 2275. 139.44 (4) of the statutes is amended to read:
SB70,1254,223 139.44 (4) Any person who refuses to permit the examination or inspection
24authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or

1imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
2suspension or revocation of permit by the secretary.
SB70,2276 3Section 2276. Subchapter III (title) of chapter 139 [precedes 139.75] of the
4statutes is amended to read:
SB70,1254,55 CHAPTER 139
SB70,1254,86 SUBCHAPTER III
7 TOBACCO PRODUCTS TAX and
8 vapor products taxes
SB70,2277 9Section 2277 . 139.75 (1m) of the statutes is created to read:
SB70,1254,1310 139.75 (1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking
11that is made wholly or in part of tobacco, regardless of whether the tobacco is pure,
12flavored, adulterated, or mixed with an ingredient, if the roll has a wrapper made
13wholly or in part of tobacco.
SB70,2278 14Section 2278 . 139.75 (4t) of the statutes is created to read:
SB70,1254,1615 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate
16filter and is wrapped in a substance containing tobacco.
SB70,2279 17Section 2279 . 139.75 (5b) of the statutes is created to read:
SB70,1255,418 139.75 (5b) “Manufacturer's list price" means the total price of tobacco
19products charged by the manufacturer or other seller to an unrelated distributor.
20The total price shall include all charges by the manufacturer or other seller that are
21necessary to complete the sale. The total price may not be reduced by any cost or
22expense, regardless of whether the cost or expense is separately stated on an invoice,
23that is incurred by the manufacturer or other seller, including fees, delivery, freight,
24transportation, packaging, handling, marketing, federal excise taxes, and import
25fees or duties. The total price may not be reduced by the value or cost of discounts

1or free promotional or sample products. For purposes of this subsection, a
2manufacturer or other seller is related to a distributor if the 2 parties have
3significant common purposes and either substantial common membership or,
4directly or indirectly, substantial common direction or control.
SB70,2280 5Section 2280. 139.75 (12) of the statutes is amended to read:
SB70,1255,136 139.75 (12) “Tobacco products" means cigars; little cigars; cheroots; stogies;
7periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
8snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut
9and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings
10of tobacco and other kinds and forms of tobacco prepared in such manner as to be
11suitable for chewing or smoking in a pipe or otherwise, or both for chewing and
12smoking; but “tobacco products" does not include cigarettes, as defined under s.
13139.30 (1m).
SB70,2281 14Section 2281. 139.75 (14) of the statutes is renumbered 139.75 (14) (a) and
15amended to read:
SB70,1255,2216 139.75 (14) (a) “Vapor product” means a noncombustible product that produces
17vapor or aerosol for inhalation from the application of a heating element to a liquid
18or other substance that is depleted as the product is used, regardless of whether the
19liquid or other substance contains nicotine
, which may or may not contain nicotine,
20that employs a heating element, power source, electronic circuit, or other electronic,
21chemical, or mechanical means, regardless of shape or size, that can be used to
22produce vapor from a solution or other substance
.
SB70,2282 23Section 2282. 139.75 (14) (b) and (c) of the statutes are created to read:
SB70,1255,2424 139.75 (14) (b) “Vapor product” includes all of the following:
SB70,1256,2
11. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
2or similar product or device.
SB70,1256,63 2. Any cartridge or other container of a solution or other substance, which may
4or may not contain nicotine, that is intended to be used with or in an electronic
5cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
6device.
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