SB40-CSA1,1164,823
139.05
(7) (b) Such license shall be issued by the secretary to persons who hold
24a valid certificate issued under s. 73.03 (50). The application for such license shall
25be verified and shall contain an agreement on the part of the brewer
or brewpub that
1the brewer
or brewpub shall observe all laws of this state relating to fermented malt
2beverages, and such other information and statements as the secretary may require.
3Any such brewer
or brewpub who has, directly or indirectly, violated any law of this
4state relating to fermented malt beverages shall not be entitled to such a license. The
5secretary may require the applicant to furnish a bond payable to the state in an
6amount not less than $1,000 nor more than $5,000 conditioned upon the faithful
7compliance by the applicant with the undertakings set forth in the application for the
8license.
SB40-CSA1,1164,2410
139.08
(4) Inspection for enforcement. Duly authorized employees of the
11department of justice and the department of revenue and any sheriff, police officer,
12marshal
, or constable, within their respective jurisdictions, may at all reasonable
13hours enter any licensed premises, and examine the books, papers
, and records of
14any brewer,
brewpub, manufacturer, bottler, rectifier, wholesaler
, or retailer, for the
15purpose of inspecting the same and determining whether the tax and fee imposed by
16ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according
17to law, any premises where fermented malt beverages or intoxicating liquors are
18manufactured, sold, exposed for sale, possessed
, or stored, for the purpose of
19inspecting the same and determining whether the tax imposed by ss. 139.01 to
20139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being
21complied with. Any refusal to permit such examination of such premises is sufficient
22grounds under s. 125.12 for revocation or suspension of any license or permit granted
23for the sale of any fermented malt beverages or intoxicating liquors and is punishable
24under s. 139.25 (10).
SB40-CSA1,1165,4
1139.09 Registration. Every brewer,
brewpub, bottler, manufacturer, rectifier,
2wholesaler
, or retailer liable for payment of the occupational tax imposed in ss.
3139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary shall
4assign the person a registration number.
SB40-CSA1,1165,136
139.11
(2) Report. Each brewer,
brewpub, bottler, manufacturer, rectifier
, and
7wholesaler shall on or before the 15th day of each calendar month or the dates
8prescribed by the secretary file a verified report of all fermented malt beverages or
9intoxicating liquor manufactured, received, sold, delivered
, or shipped by him or her
10during the preceding calendar month, except that the department may allow
11wholesale, winery
, and out-of-state shipper permittees whose tax liability is less
12than $500 per quarter to file on a quarterly basis. Quarterly reports shall be filed
13on or before the 15th of the next month following the close of the calendar quarter.
SB40-CSA1,1166,2
14(3) Secretary's powers. When the secretary finds that the records kept by any
15brewer,
brewpub, bottler, manufacturer, rectifier, wholesaler
, or retailer are in such
16condition
than that an unusual amount of time is required to determine therefrom
17the amount of tax due, the secretary may give notice of such fact to such person and
18may require the records to be kept in such form as the secretary prescribes. If such
19requirements are not complied with within 30 days after the date of the notice, the
20brewer,
brewpub, bottler, manufacturer, rectifier, wholesaler
, or retailer shall pay
21the expenses reasonably attributable to the determination of tax at the rate of $30
22per day for each auditor. The secretary shall render a bill therefor by registered mail
23to the person charged with payment at the conclusion of the audit, which bill shall
24constitute notice of assessment and demand of payment thereof. The brewer,
25brewpub, bottler, manufacturer, rectifier, wholesaler
, or retailer shall, within 10
1days after the mailing of the bill, pay its amount, and such payment shall be credited
2to the appropriation made in s. 20.566 (1) (a).
SB40-CSA1,1166,44
139.11
(4) (title)
Confidentiality
and publications.
SB40-CSA1, s. 2780e
5Section 2780e. 139.11 (4) of the statutes is renumbered 139.11 (4) (a) and
6amended to read:
SB40-CSA1,1166,147
139.11
(4) (a) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
8confidentiality of income, franchise and gift tax returns, apply to any information
9obtained from any person on a fermented malt beverage
or intoxicating liquor tax
10return, report, schedule, exhibit or other document or from an audit report relating
11to any of those documents, except that the department of revenue shall publish
12brewery production and sales statistics
and shall publish or permit the publication
13of statistics on the total number of gallons of the types and brands of intoxicating
14liquor sold in this state.
SB40-CSA1, s. 2780em
15Section 2780em. 139.11 (4) (a) of the statutes, as affected by 2007 Wisconsin
16Act .... (this act), is amended to read:
SB40-CSA1,1166,2217
139.11
(4) (a) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
18confidentiality of income, franchise and gift tax returns, apply to any information
19obtained from any person on a fermented malt beverage tax return, report, schedule,
20exhibit or other document or from an audit report relating to any of those documents,
21except that the department of revenue shall publish
brewery brewer and brewpub 22production and sales statistics.
SB40-CSA1,1167,424
139.11
(4) (b) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
25confidentiality of income, franchise and gift tax returns, do not apply to any
1information obtained from any person on an intoxicating liquor tax return, report,
2schedule, exhibit or other document or from an audit report relating to any of those
3documents. With the information provided to the department by any person, the
4department of revenue shall publish at least once each month:
SB40-CSA1,1167,65
1. Statistics on the total number of gallons of the types and brands of
6intoxicating liquor sold in this state.
SB40-CSA1,1167,137
2. A current and regularly updated list, made available on paper and on the
8department's Internet Web site, of permit holders that minimally includes detailed
9information on the name, address, contact person, and date of permit issuance for
10every manufacturer's and rectifier's permit issued under s. 125.52, winery permit
11issued under s. 125.53, direct wine shipper's permit issued under s. 125.535,
12wholesaler's permit issued under s. 125.54, and out-of-state shipper's permit issued
13under s. 125.58.
SB40-CSA1,1167,1614
3. A report summarizing the identity, quantity, and price of all products sold
15under each winery permit issued under s. 125.53 and each direct wine shipper's
16permit issued under s. 125.535.
SB40-CSA1,1167,1817
4. A report summarizing the sales quantity and product data available for all
18products sold under each wholesaler's permit issued under s. 125.54.
SB40-CSA1,1167,2320
139.18
(1) The possession of any fermented malt beverages on any licensed
21premises, other than upon the premises of a brewer
, brewpub, or bottler, shall be
22deemed prima facie evidence that such products are kept with intent to sell and that
23such products are subject to the tax herein imposed.
SB40-CSA1,1168,11
1139.22 Confiscation. If a duly authorized employee of the department of
2revenue or the department of justice or any sheriff, police officer, marshal
, or
3constable, within his or her respective jurisdiction, discovers any fermented malt
4beverages upon any premises other than the premises of a brewer
, brewpub, or
5bottler, or any intoxicating liquor upon any premises other than the premises of a
6manufacturer, rectifier, winery
, or wholesaler, and upon which the tax has not been
7paid or which was possessed, kept, stored, manufactured, sold, distributed
, or
8transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such
9officer may immediately seize the fermented malt beverages or intoxicating liquors.
10Any such fermented malt beverages or intoxicating liquors so seized shall be held by
11the department of revenue and disposed of under s. 125.14 (2) (e).
SB40-CSA1,1168,1413
139.31
(1) (a) On cigarettes weighing not more than 3 pounds per thousand,
1438.5 88.5 mills on each cigarette.
SB40-CSA1,1168,1716
139.31
(1) (b) On cigarettes weighing more than 3 pounds per thousand,
77 177 17mills on each cigarette.