94.10(1)(1)
Definitions. In this section:
94.10(1)(a)
(a) "Christmas tree grower" means a person who grows evergreen trees for eventual harvest and sale as Christmas trees, except that "Christmas tree grower" does not include a person who grows evergreen trees for eventual harvest and sale as Christmas trees if the person also grows nursery stock for sale and if the person is licensed under
sub. (3).
94.10(1)(b)
(b) "Nonprofit organization" means an organization described in section
501 (c) of the Internal Revenue Code that is exempt from federal income tax under section
501 (a) of the Internal Revenue Code.
94.10(1)(c)
(c) "Nursery" means premises in this state on which a person propagates or grows nursery stock for sale. "Nursery" does not include heeling-in grounds or other premises where a person holds nursery stock for purposes other than propagation or growth.
94.10(1)(d)
(d) "Nursery dealer" means a person, other than a nursery grower, who sells, offers for sale or distributes nursery stock from a location in this state, except that "nursery dealer" does not include an employee of a person licensed under this section.
94.10(1)(e)
(e) "Nursery grower" means a person who owns or operates a nursery.
94.10(1)(f)
(f) "Nursery stock" means plants and plant parts that can be propagated or grown, excluding seeds, sod, cranberry cuttings, annuals and evergreen trees grown for eventual harvest and sale as Christmas trees.
94.10(1)(g)
(g) "Officially inspected source" means any of the following:
94.10(1)(g)3.
3. A source outside this state that the department recognizes under
sub. (10) as an officially inspected source.
94.10(1)(j)
(j) "Sell" means to transfer ownership, for consideration.
94.10(2)
(2) Nursery dealer; annual license. 94.10(2)(a)(a)
License required. Except as provided in
par. (f), no person may operate as a nursery dealer without an annual license from the department. A nursery dealer license expires on February 20. A nursery dealer license may not be transferred to another person.
94.10(2)(b)
(b)
Applying for a license. A person applying for a nursery dealer license under
par. (a) shall apply on a form provided by the department. An applicant shall provide all of the following to the department:
94.10(2)(b)1.
1. The applicant's legal name and address and any other name under which the applicant does business.
94.10(2)(b)2.
2. The address of each location at which the applicant proposes to hold nursery stock for sale.
94.10(2)(b)5.
5. Other information reasonably required by the department for licensing purposes.
94.10(2)(c)
(c)
License fee. A nursery dealer shall pay the following annual license fee, based on annual purchases calculated according to
par. (e):
94.10(2)(c)1.
1. If the nursery dealer buys no more than $5,000 worth of nursery stock for resale, $30.
94.10(2)(c)2.
2. If the nursery dealer buys more than $5,000 but not more than $20,000 worth of nursery stock for resale, $50.
94.10(2)(c)3.
3. If the nursery dealer buys more than $20,000 but not more than $100,000 worth of nursery stock for resale, $100.
94.10(2)(c)4.
4. If the nursery dealer buys more than $100,000 but not more than $200,000 worth of nursery stock for resale, $150.
94.10(2)(c)5.
5. If the nursery dealer buys more than $200,000 but not more than $500,000 worth of nursery stock for resale, $200.
94.10(2)(c)6.
6. If the nursery dealer buys more than $500,000 but not more than $2,000,000 worth of nursery stock for resale, $300.
94.10(2)(c)7.
7. If the nursery dealer buys more than $2,000,000 worth of nursery stock for resale, $400.
94.10(2)(d)
(d)
Surcharge for operating without a license. In addition to the fee required under
par. (c), an applicant for a nursery dealer license shall pay a surcharge equal to the amount of that fee if the department determines that, within 365 days before submitting the application, the applicant operated as a nursery dealer without a license in violation of
par. (a). Payment of the surcharge does not relieve the applicant of any other penalty or liability that may result from the violation, but does not constitute evidence of a violation of
par. (a).
94.10(2)(e)
(e)
Calculating annual purchases. The amount of an applicant's license fee under
par. (c) for a license year shall be based on the applicant's purchases of nursery stock during the applicant's preceding fiscal year, except that if the applicant made no purchases of nursery stock during the preceding fiscal year the fee shall be based on the applicant's good faith prediction of purchases during the license year for which the applicant is applying.
94.10(2)(f)
(f)
Exemptions. Paragraph (a) does not apply to any of the following:
94.10(2)(f)1.
1. A person whose only sales of nursery stock are retail sales totaling less than $250 annually.
94.10(2)(f)2.
2. A person selling or offering to sell nursery stock for the benefit of a nonprofit organization, for a period of not more than 7 consecutive days.
94.10(3)
(3) Nursery grower; annual license. 94.10(3)(a)(a)
License required. Except as provided in
par. (f), no person may operate as a nursery grower without an annual license from the department. A nursery grower license expires on February 20. A nursery grower license may not be transferred to another person.
94.10(3)(b)
(b)
Applying for a license. A person applying for a nursery grower license under
par. (a) shall apply on a form provided by the department. An applicant shall provide all of the following to the department:
94.10(3)(b)1.
1. The applicant's legal name and address and any other name under which the applicant does business.
94.10(3)(b)2.
2. The address of each location in this state at which the applicant operates a nursery, grows evergreen trees for eventual sale as Christmas trees or holds nursery stock or Christmas trees for sale.
94.10(3)(b)5.
5. Other information reasonably required by the department for licensing purposes.
94.10(3)(c)
(c)
License fee. A nursery grower shall pay the following annual license fee, based on annual sales calculated according to
par. (e), plus the additional license fee under
par. (cm), if applicable:
94.10(3)(c)1.
1. If the nursery grower annually sells no more than $5,000 worth of nursery stock, $40.
94.10(3)(c)2.
2. If the nursery grower annually sells more than $5,000 but not more than $20,000 worth of nursery stock, $75.
94.10(3)(c)3.
3. If the nursery grower annually sells more than $20,000 but not more than $100,000 worth of nursery stock, $125.
94.10(3)(c)4.
4. If the nursery grower annually sells more than $100,000 but not more than $200,000 worth of nursery stock, $200.
94.10(3)(c)5.
5. If the nursery grower annually sells more than $200,000 but not more than $500,000 worth of nursery stock, $350.
94.10(3)(c)6.
6. If the nursery grower annually sells more than $500,000 but not more than $2,000,000 worth of nursery stock, $600.
94.10(3)(c)7.
7. If the nursery grower annually sells more than $2,000,000 worth of nursery stock, $1,200.
94.10(3)(cm)
(cm)
Additional license fee for Christmas tree sales. A nursery grower that sells Christmas trees shall pay the following additional license fee, based on annual sales calculated according to
par. (e):
94.10(3)(cm)1.
1. If the nursery grower annually sells no more than $5,000 worth of Christmas trees, $20.
94.10(3)(cm)2.
2. If the nursery grower annually sells more than $5,000 but not more than $20,000 worth of Christmas trees, $55.
94.10(3)(cm)3.
3. If the nursery grower annually sells more than $20,000 but not more than $100,000 worth of Christmas trees, $90.
94.10(3)(cm)4.
4. If the nursery grower annually sells more than $100,000 but not more than $200,000 worth of Christmas trees, $150.
94.10(3)(cm)5.
5. If the nursery grower annually sells more than $200,000 but not more than $500,000 worth of Christmas trees, $250.
94.10(3)(cm)6.
6. If the nursery grower annually sells more than $500,000 but not more than $2,000,000 worth of Christmas trees, $450.
94.10(3)(cm)7.
7. If the nursery grower annually sells more than $2,000,000 worth of Christmas trees, $900.
94.10(3)(d)
(d)
Surcharge for operating without a license. In addition to the fee required under
par. (c) and under
par. (cm), if applicable, an applicant for a nursery grower license shall pay a surcharge equal to the amount of that fee if the department determines that, within 365 days before submitting that application, the applicant operated as a nursery grower without a license in violation of
par. (a). Payment of the surcharge does not relieve the applicant of any other penalty or liability that may result from the violation, but does not constitute evidence of a violation of
par. (a).
94.10(3)(e)
(e)
Calculating annual sales. The amount of an applicant's license fee under
par. (c) for a license year shall be based on the applicant's sales of nursery stock during the applicant's preceding fiscal year, except that if the applicant made no sales of nursery stock during the preceding fiscal year the fee shall be based on the applicant's good faith prediction of sales during the license year for which the applicant is applying. If
par. (cm) applies to an applicant, the amount of the applicant's additional license fee under
par. (cm) for a license year shall be based on the applicant's sales of Christmas trees during the applicant's preceding fiscal year, except that if the applicant made no sales of Christmas trees during the preceding fiscal year the fee shall be based on the applicants good faith prediction of sales during the license year for which the applicant is applying.
94.10(3)(f)
(f)
Exemptions. Paragraph (a) does not apply to any of the following:
94.10(3)(f)1.
1. A nursery grower whose only sales of nursery stock and Christmas trees are retail sales totaling less than $250 annually.
94.10(3)(f)2.
2. A person growing nursery stock only for sale for the benefit of a nonprofit organization, for a period of not more than 7 days.
94.10(3g)
(3g) Christmas tree grower; annual license. 94.10(3g)(a)(a)
License required. Except as provided in
par. (e), no person may operate as a Christmas tree grower without an annual license from the department. A Christmas tree grower license expires on February 20. A Christmas tree grower license may not be transferred to another person.
94.10(3g)(b)
(b)
Applying for a license. A person applying for a Christmas tree grower license under
par. (a) shall apply on a form provided by the department. An applicant shall provide all of the following to the department:
94.10(3g)(b)1.
1. The applicant's legal name and address and any other name under which the applicant does business.
94.10(3g)(b)2.
2. The address of each location in this state at which the applicant grows evergreen trees for eventual sale as Christmas trees or at which the applicant holds Christmas trees for sale.
94.10(3g)(b)4.
4. Other information reasonably required by the department for licensing purposes.
94.10(3g)(c)
(c)
License fee. A Christmas tree grower shall pay the following annual license fee, based on annual sales calculated according to
par. (d):
94.10(3g)(c)1.
1. If the Christmas tree grower annually sells no more than $5,000 worth of Christmas trees, $20.
94.10(3g)(c)2.
2. If the Christmas tree grower annually sells more than $5,000 but not more than $20,000 worth of Christmas trees, $55.
94.10(3g)(c)3.
3. If the Christmas tree grower annually sells more than $20,000 but not more than $100,000 worth of Christmas trees, $90.
94.10(3g)(c)4.
4. If the Christmas tree grower annually sells more than $100,000 but not more than $200,000 worth of Christmas trees, $150.
94.10(3g)(c)5.
5. If the Christmas tree grower annually sells more than $200,000 but not more than $500,000 worth of Christmas trees, $250.
94.10(3g)(c)6.
6. If the Christmas tree grower annually sells more than $500,000 but not more than $2,000,000 worth of Christmas trees, $450.
94.10(3g)(c)7.
7. If the Christmas tree grower annually sells more than $2,000,000 worth of Christmas trees, $900.
94.10(3g)(d)
(d)
Calculating annual sales. The amount of an applicant's license fee under
par. (c) for a license year shall be based on the applicant's sales of Christmas trees during the applicant's preceding fiscal year, except that if the applicant made no sales during the preceding fiscal year the fee shall be based on the applicant's good faith prediction of sales during the license year for which the applicant is applying.
94.10(3g)(e)
(e)
Exemption. Paragraph (a) does not apply to a Christmas tree grower whose only sales of Christmas trees are retail sales totaling less than $250 annually.
94.10(3m)(a)(a) The holder of a nursery dealer license shall notify the department in writing before adding, during a license year, any new location at which the license holder will hold nursery stock for sale. The license holder shall specify the address of the new location in the notice.
94.10(3m)(b)
(b) The holder of a nursery grower license shall notify the department in writing before adding, during the license year, any new location at which the license holder will operate a nursery, grow evergreen trees for eventual sale as Christmas trees or hold Christmas trees or nursery stock for sale. The license holder shall specify the address of the new location in the notice.
94.10(3m)(c)
(c) The holder of a Christmas tree grower license shall notify the department in writing before adding, during the license year, any new location at which the license holder will grow evergreen trees for eventual sale as Christmas trees or hold Christmas trees for sale.
94.10(4)
(4) Nursery growers and dealers; records. 94.10(4)(a)(a)
Nursery dealers; records of nursery stock received. A nursery dealer shall keep a record of every shipment of nursery stock received by the nursery dealer. The nursery dealer shall include all of the following in the record:
94.10(4)(a)1.
1. A description of the types of nursery stock, and the quantity of nursery stock of each type, included in the shipment.
94.10(4)(a)2.
2. The name and address of the source from which the nursery dealer received the shipment.
94.10(4)(b)
(b)
Nursery growers and dealers; records of shipments to other nursery growers and dealers. Each nursery grower and nursery dealer shall record every shipment of nursery stock that the nursery grower or nursery dealer sells or distributes to another nursery grower or nursery dealer. The nursery grower or nursery dealer shall include all of the following in the record:
94.10(4)(b)1.
1. A description of the types of nursery stock, and the quantity of nursery stock of each type, included in the shipment.
