3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current school year and the 2 preceding school years.
9,1730
Section
1730. 121.91 (2m) (j) of the statutes is created to read:
121.91 (2m) (j) Notwithstanding par. (i) and except as provided in subs. (3), (4), and (8), a school district cannot increase its revenues for the 2020-21 school year to an amount that exceeds the amount calculated as follows:
1. Divide the sum of the amount of state aid received in the previous school year and property taxes levied for the previous school year, excluding property taxes levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4) (c), by the average of the number of pupils enrolled in the 3 previous school years.
2. Add $179.
3. Multiply the result under subd. 2. by the average of the number of pupils enrolled in the current school year and the 2 preceding school years.
9,1732
Section
1732. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (r) 1. (intro.) Notwithstanding pars.
(c) to (i) to (j), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):
9,1733
Section
1733. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2013-14 school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in calculating the limit for the 2019-20 school year, add $175 to the result under subd. 1. a., and in calculating the limit for the 2020-21 school year, add $179 to the result under subd. 1. a. In the 2015-16 to 2018-19 school year
years, the 2021-22 school year, and any school year thereafter, make no adjustment to the result under subd. 1. a.
9,1734
Section
1734. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c) to (h) (i) to (j) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:
9,1735
Section
1735. 121.91 (2m) (r) 2. a. of the statutes is amended to read:
121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following the effective date of the reorganization the number of pupils in the previous school year shall be used under pars. (c) (i) 1., (d) (im) 1. and (e) (j) 1. instead of the average of the number of pupils in the 3 previous school years, and for the school year beginning on the 2nd July 1 following the effective date of the reorganization the average of the number of pupils in the 2 previous school years shall be used under pars. (c) (i) 1., (d) (im) 1. and (e) (j) 1. instead of the average of the number of pupils in the 3 previous school years.
9,1736
Section
1736. 121.91 (2m) (r) 2. b. of the statutes is amended to read:
121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school years shall be used under par. (e) 4. pars. (i) 2. and (j) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.
9,1737
Section
1737. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (s) 1. (intro.) Notwithstanding pars.
(e) to (i) to (j), if territory is detached from a school district to create a new school district under s. 117.105, the revenue limit under this section of the school district from which territory is detached for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided in subs. (3) and (4):
9,1738
Section
1738. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase per pupil allowed under this subsection for the previous school year multiplied by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal to the result under subd. 1. a., except that in calculating the limit for the 2013-14 school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in calculating the limit for the 2019-20 school year, add $175 to the result under subd. 1. a., and in calculating the limit for the 2020-21 school year, add $179 to the result under subd. 1. a. In the 2015-16 to 2018-19 school year
years, the 2021-22 school year, and any school year thereafter, make no adjustment to the result under subd. 1. a.
9,1739
Section
1739. 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create a new school district under s. 117.105, the following adjustments to the calculations under pars. (e) to (h) (i) to (j) apply to the school district from which territory is detached for the 2 school years beginning on the July 1 following the effective date of the reorganization:
9,1740
Section
1740. 121.91 (2m) (s) 2. a. of the statutes is amended to read:
121.91 (2m) (s) 2. a. For the school year beginning on the first July 1 following the effective date of the reorganization, the number of pupils in the previous school year shall be used under par. (e) pars. (i) 1., (im) 1., and (j) 1. instead of the average of the number of pupils in the 3 previous school years; and for the school year beginning on the 2nd July 1 following the effective date of the reorganization, the average of the number of pupils in the 2 previous school years shall be used under par. (e)
pars. (i) 1., (im) 1., and (j) 1. instead of the average of the number of pupils in the 3 previous school years.
9,1741
Section
1741. 121.91 (2m) (s) 2. b. of the statutes is amended to read:
121.91 (2m) (s) 2. b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school year shall be used under par. (e) 4. pars. (i) 2. and (j) 3. instead of the average of the number of pupils in the current and the 2 preceding school years.
9,1742
Section
1742. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under s. 117.08 or 117.09, except as follows, in the 2013-14 school year and the 2014-15 2019-20 school year, the consolidated school district's revenue limit shall be determined as provided under par. (hm), and (im), in the 2015-16 2020-21 school year, the consolidated school district's revenue limit shall be determined as provided under par. (j), and in each school year thereafter, the consolidated school district's revenue limit shall be determined as provided under par. (i), except as follows:
9,1753b
Section 1753b. 139.75 (1) of the statutes is amended to read:
139.75 (1) “Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products or vapor products in this state.
9,1753d
Section 1753d. 139.75 (2) of the statutes is amended to read:
139.75 (2) “Consumer" means any person who has title to or possession of tobacco products or vapor products in storage for use or other consumption in this state.
9,1753f
Section 1753f. 139.75 (4) (a) to (c) of the statutes are amended to read:
139.75 (4) (a) Any person engaged in the business of selling tobacco products or vapor products in this state who brings, or causes to be brought, into this state from outside the state any tobacco products or vapor products for sale;
(b) Any person who makes, manufactures or fabricates tobacco products or vapor products in this state for sale in this state; or
(c) Any person engaged in the business of selling tobacco products or vapor products outside this state who ships or transports tobacco products to retailers in this state to be sold by those retailers.
9,1753k
Section 1753k. 139.75 (5) of the statutes is amended to read:
139.75 (5) “Manufacturer" means any person who manufactures and sells tobacco products or vapor products.
9,1753n
Section 1753n. 139.75 (6) of the statutes is amended to read:
139.75 (6) “Place of business" means any place where tobacco products or vapor products are sold, manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machine.
9,1753o
Section 1753o. 139.75 (7) of the statutes is amended to read:
139.75 (7) “Retail outlet" means each place of business from which tobacco products or vapor products are sold to consumers.
9,1753q
Section 1753q. 139.75 (8) of the statutes is amended to read:
139.75 (8) “Retailer" means any person engaged in the business of selling tobacco products or vapor products to ultimate consumers.
9,1753s
Section 1753s. 139.75 (9) of the statutes is amended to read:
139.75 (9) “Sale" means any transfer, exchange or barter for a consideration. It includes a gift by a person engaged in the business of selling tobacco products or vapor products for advertising or as a means of evading this subchapter or for any other purpose, and it includes solicitation of orders for, and the sale for, future delivery.
9,1753u
Section 1753u. 139.75 (10) of the statutes is amended to read:
139.75 (10) “Storage" means any keeping or retention of tobacco products or vapor products for use or consumption in this state.
9,1753v
Section 1753v. 139.75 (11) of the statutes is amended to read:
139.75 (11) “Subjobber" means any person, other than a manufacturer or distributor, who buys tobacco products or vapor products from a distributor and sells them to persons other than the ultimate consumers.
9,1753w
Section 1753w. 139.75 (13) of the statutes is amended to read:
139.75 (13) “Use" means the exercise of any right or power incidental to the ownership of tobacco products or vapor products.
9,1754
Section
1754. 139.75 (14) of the statutes is created to read:
139.75 (14) “Vapor product” means a noncombustible product that produces vapor or aerosol for inhalation from the application of a heating element
to a liquid or other substance that is depleted as the product is used , regardless of whether the liquid or other substance contains nicotine.
9,1755
Section
1755. 139.76 (1) of the statutes is amended to read:
139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of tobacco products by any person engaged as a distributor of them at the rate, for tobacco products, not including moist snuff and vapor products, of 71 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products and, for moist snuff, at the rate of 100 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. On products imported from another country, not including moist snuff and vapor products, the rate of tax is 71 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties and transportation costs to the United States. On moist snuff imported from another country, the rate of the tax is 100 percent of the amount obtained by adding the manufacturer's list price to the federal tax, duties, and transportation costs to the United States. The tax attaches at the time the tobacco products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the tobacco products. All tobacco products received in this state for sale or distribution within this state, except tobacco products actually sold as provided in sub. (2), shall be subject to such tax.
9,1755f
Section 1755f. 139.76 (1m) of the statutes is created to read:
139.76 (1m) An excise tax is imposed upon the sale, offering or exposing for sale, possession with intent to sell or removal for consumption or sale or other disposition for any purpose of vapor products by any person engaged as a distributor of them at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax attaches at the time the vapor products are received by the distributor in this state. The tax shall be passed on to the ultimate consumer of the vapor products. All vapor products received in this state for sale or distribution within this state, except those actually sold as provided in sub. (2), shall be subject to such tax.
9,1755m
Section 1755m. 139.76 (2) of the statutes is amended to read:
139.76 (2) Tobacco products and vapor products sold to or by post exchanges of the U.S. armed forces, to or by federally operated veterans hospitals in this state, and tobacco products and vapor products sold to an interstate carrier of passengers for hire to be resold to bona fide passengers actually being transported and tobacco products and vapor products sold for shipment outside this state in interstate commerce are not subject to the tax.
9,1755t
Section 1755t. 139.77 (1) of the statutes is amended to read:
139.77 (1) On or before the 15th day of each month, every distributor with a place of business in this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product brought, or caused to be brought, into this state for sale; or made, manufactured or fabricated in this state for sale in this state, during the preceding month. Every distributor outside this state shall file a return showing the quantity, including milliliters in the case of a vapor product, and taxable price of each tobacco product or vapor product shipped or transported to retailers in this state to be sold by those retailers during the preceding month. At the time that the return is filed, the distributor shall pay the tax.
9,1757
Section
1757. 139.78 (1) of the statutes is amended to read:
139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff and vapor products, of 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of 100 percent of the manufacturer's established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76 (2).
9,1757b
Section 1757b. 139.78 (1m) of the statutes is created to read:
139.78 (1m) A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax does not apply if the tax imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76 (2).
9,1757d
Section 1757d. 139.78 (2) of the statutes is amended to read:
139.78 (2) On or before the 15th day of each month, every consumer who during the preceding month has acquired title to or possession for use or storage in this state of tobacco products or vapor products upon which the tax imposed by s. 139.76 (1) has not been paid shall file a return showing the quantity of tobacco products and vapor products acquired. At the time when the return is filed, the consumer shall pay the tax.
9,1757f
Section 1757f. 139.79 (1) and (3) of the statutes are amended to read
:
139.79 (1) No person may engage in the business of a distributor or subjobber of tobacco products or vapor products at any place of business unless that person has filed an application for and obtained a permit from the department to engage in that business at such place.
(3) Any person holding a cigarette distributor permit under s. 139.34 may obtain a tobacco products distributor permit under this section at no charge, and any person holding a cigarette jobber permit under s. 139.34 may obtain a tobacco products subjobber permit under this section at no charge.
9,1757h
Section 1757h. 139.80 of the statutes is amended to read:
139.80 Refunds, credits. If tobacco products or vapor products upon which the tax has been reported and paid are shipped or transported by the distributor to consumers to be consumed outside the state or to retailers or subjobbers outside the state to be sold by those retailers or subjobbers outside the state or are returned to the manufacturer by the distributor or destroyed by the distributor, the tax may be refunded or credited to the distributor, as prescribed by the department. Any overpayment of the tax imposed under s. 139.78 may be refunded or credited to the taxpayer, as prescribed by the department.
9,1757m
Section 1757m. 139.801 (1), (3) (a), (b) and (c) and (4) of the statutes are amended to read:
139.801 (1) In this section, “bad debt" means an amount that is equal to the purchase price of tobacco products and vapor products, if such amount may be claimed as a deduction under section 166 of the Internal Revenue Code. “Bad debt" does not include financing charges, interest on the wholesale price of tobacco products and vapor products, uncollectible amounts on property that remains in the seller's possession until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
(3) (a) A copy of the original invoice for the sale of tobacco products or vapor products that represents bad debt.
(b) Evidence that the tobacco products or vapor products described in the invoice under par. (a) were delivered to the person who ordered them.
(c) Evidence that the person who ordered and received the tobacco products or vapor products did not pay the distributor for the tobacco products
them.
(4) Any person who possesses tobacco products
or vapor products for which the taxes imposed under this subchapter have not been paid and have been claimed as a deduction under this section shall file a report as prescribed by the department, pay the taxes imposed under this subchapter on the tobacco products and vapor products, and be subject to this subchapter in the same manner as is provided for persons who hold valid permits under this subchapter.
9,1757o
Section 1757o. 139.802 of the statutes is amended to read:
139.802 Preferred claims. If the property of any purchaser of tobacco products or vapor products from any permittee under this subchapter is seized upon any intermediate or final process of any court in this state, or if the business of any purchaser of tobacco products or vapor products from any permittee under this subchapter is suspended by the action of creditors or put into the hands of any assignee, receiver, or trustee, all amounts that are due from the purchaser to any permittee for taxes imposed under this subchapter that the permittee has paid to the state for tobacco products or vapor products purchased from the permittee shall be considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.
9,1757q
Section 1757q. 139.803 (intro.), (4) and (5) of the statutes are amended to read:
139.803 Refunds to Indian tribes. (intro.) The department may refund the taxes collected under s. 139.76 (1) in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made only if all of the following conditions are fulfilled:
(4) The tobacco products or vapor products were not delivered by the retailer to the buyer by means of a common carrier, a contract carrier, or the U.S. postal service.
(5) The retailer has not sold the tobacco products
or vapor products to another retailer or to a subjobber.
9,1757s
Section
1757s. 139.805 of the statutes is amended to read:
139.805 Agreements with Indian tribes. The department may enter into agreements with Indian tribes to provide for the refunding of the tobacco products tax imposed under s. 139.76 (1). If the department enters into an agreement with an Indian tribe, the agreement may provide for refunding 100 percent of that tax on tobacco products and vapor products sold on the tribal reservation to enrolled members of the tribe residing on the tribal reservation and may provide for refunding 50 percent of that tax on tobacco products and vapor products sold on the tribal reservation to persons who are not enrolled members of the tribe residing on the tribal reservation.
9,1757u
Section 1757u. 139.81 (1) and (3) of the statutes are amended to read:
139.81 (1) No person may sell or take orders for tobacco products or vapor products for resale in this state for any manufacturer or permittee unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit from the department. No manufacturer or permittee shall authorize any person to sell or take orders for tobacco products or vapor products in this state unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit. Each application for a permit shall disclose the name and address of the employer and shall remain effective only while the salesperson represents the named employer. If the salesperson is thereafter employed by another manufacturer or permittee the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee shall notify the department within 10 days after the resignation or dismissal of any salesperson holding a permit.
