SB40-CSA1, s. 2749r Section 2749r. 121.90 (2) (c) of the statutes is created to read:

SB40-CSA1,1123,20 121.90 (2) (c) For the school district operating under ch. 119, aid received under s. 121.136.

SB40-CSA1, s. 2750 Section 2750. 121.905 (1) of the statutes is amended to read:

SB40-CSA1,1123,23 121.905 (1) In this section, "revenue ceiling" means $8,100 $8,700 in the 2005-06 2007-08 school year and $8,400 $9,000 in any subsequent school year.

SB40-CSA1, s. 2751 Section 2751. 121.91 (2m) (e) (intro.) of the statutes is amended to read:

SB40-CSA1,1124,3 121.91 (2m) (e) (intro.) Except as provided in subs. (3) and, (4), and (8), no school district may increase its revenues for the 1999-2000 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

SB40-CSA1, s. 2752 Section 2752. 121.91 (4) (f) 1. of the statutes is amended to read:

SB40-CSA1,1124,11 121.91 (4) (f) 1. Except as provided in subd. 1m., for the 1999-2000 2007-08 school year or any school year thereafter, if the average of the number of pupils enrolled in the current and the 2 preceding school years is less than the average of the number of pupils enrolled in the 3 previous school years, the limit otherwise applicable under sub. (2m) (e) is increased by the additional amount that would have been calculated had the there been no decline in average enrollment been 25% of what it was.

SB40-CSA1, s. 2753 Section 2753. 121.91 (4) (f) 1m. b. of the statutes is amended to read:

SB40-CSA1,1124,18 121.91 (4) (f) 1m. b. For the school year beginning on the first July 1 following the effective date of the school district reorganization, if the number of pupils enrolled in that school year is less than the number of pupils enrolled in the previous school year, the limit otherwise applicable under sub. (2m) (e) is increased by the additional amount that would have been calculated had the there been no decline in enrollment been 25 percent of what it was.

SB40-CSA1, s. 2754 Section 2754. 121.91 (4) (f) 1m. c. of the statutes is amended to read:

SB40-CSA1,1125,2 121.91 (4) (f) 1m. c. For the school year beginning on the 2nd July 1 following the effective date of the school district reorganization, if the average of the number of pupils enrolled in that school year and the previous school year is less than the average of the number of pupils enrolled in the 2 previous school years, the limit otherwise applicable under sub. (2m) (e) is increased by the additional amount that would have been calculated had the there been no decline in average enrollment been 25 percent of what it was.

SB40-CSA1, s. 2756m Section 2756m. 121.91 (7) of the statutes is amended to read:

SB40-CSA1,1125,9 121.91 (7) Except as provided in sub. (4) (f) 2. and (8), if an excess revenue is approved under sub. (3) for a recurring purpose or allowed under sub. (4), the excess revenue shall be included in the base for determining the limit for the next school year for purposes of this section. If an excess revenue is approved under sub. (3) for a nonrecurring purpose, the excess revenue shall not be included in the base for determining the limit for the next school year for purposes of this section.

SB40-CSA1, s. 2757 Section 2757. 121.91 (8) of the statutes is created to read:

SB40-CSA1,1125,21 121.91 (8) If a school district's initial revenue limit for the current school year, as calculated under s. 121.905 or sub. (2m) (e), whichever is appropriate, before making any adjustments under sub. (3) or (4), is less than the amount determined by multiplying the amount under sub. (2m) (e) 1. by the average of the number of pupils enrolled in the 3 preceding school years, the school district's initial revenue limit for the current school year, before making any adjustments under sub. (3) or (4), is the amount determined by multiplying the amount under sub. (2m) (e) 1. by the average of the number of pupils enrolled in the 3 preceding school years. Any additional revenue received by a school district as a result of this subsection shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.

SB40-CSA1, s. 2757r Section 2757r. 125.01 of the statutes is amended to read:

SB40-CSA1,1126,10 125.01 Legislative intent. This chapter shall be construed as an enactment of the legislature's support for the 3-tier system for alcohol beverages production, distribution, and sale that, through uniform statewide regulation, provides this state regulatory authority over the production, storage, distribution, transportation, sale, and consumption of alcohol beverages by and to its citizens, for the benefit of the public health and welfare and this state's economic stability. Without the 3-tier system, the effective statewide regulation and collection of state taxes on alcohol beverages sales would be seriously jeopardized. It is further the intent of the legislature that without a specific statutory exception, all sales of alcohol beverages shall occur through the 3-tier system, from manufacturers to licensed wholesalers to retailers to consumers. Face-to-face retail sales at licensed premises directly advance the state's interest in preventing alcohol sales to underage or intoxicated persons.

SB40-CSA1, s. 2757t Section 2757t. 125.015 of the statutes is created to read:

SB40-CSA1,1126,16 125.015 Severability. If any provision or clause of this chapter or its application to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications of this chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.

SB40-CSA1, s. 2757te Section 2757te. 125.02 (2) of the statutes is amended to read:

SB40-CSA1,1126,20 125.02 (2) "Brewer" means any person who manufactures fermented malt beverages for sale or transportation, except that "brewer" does not include a permittee under s. 125.295.

SB40-CSA1, s. 2757tm Section 2757tm. 125.02 (2d) (intro.), (2h), (2p) and (2t) of the statutes are created to read:

SB40-CSA1,1126,25 125.02 (2d) (intro.) "Brewer group" means a brewer, including all premises for which the brewer holds a permit issued under s. 125.29, together with all of the following:

SB40-CSA1,1127,1 (2h) "Brewpub" means a permittee under s. 125.295.

SB40-CSA1,1127,3 (2p) "Brewpub group" means a brewpub, including all premises for which the brewpub holds a permit issued under s. 125.295, together with all of the following:

SB40-CSA1,1127,5 (a) All brewpubs that share membership with the brewpub in a controlled group of brewpubs, as determined under 26 USC 5051 (a) (2) (B).

SB40-CSA1,1127,7 (b) All brewpubs considered with the brewpub as one taxpayer under 27 CFR 25.111b (b).

SB40-CSA1,1127,8 (c) All franchisees, as defined in s. 553.03 (5), of the brewpub.