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AB56,903,118 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school
9district may increase its revenues for the 2015-16, 2016-17, 2017-18, and 2018-19
10school year or for any school year thereafter years to an amount that exceeds the
11amount calculated as follows:
AB56,1729 12Section 1729 . 121.91 (2m) (im) of the statutes is created to read:
AB56,903,1513 121.91 (2m) (im) Except as provided in subs. (3), (4), and (8), no school district
14may increase its revenues for the 2019-20 school year to an amount that exceeds the
15amount calculated as follows:
AB56,903,1916 1. Divide the sum of the amount of state aid received in the previous school year
17and property taxes levied for the previous school year, excluding property taxes
18levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
19(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB56,903,2020 2. Add $200 to the result under subd. 1.
AB56,903,2221 3. Multiply the result under subd. 2. by the average of the number of pupils
22enrolled in the current school year and the 2 preceding school years.
AB56,1730 23Section 1730 . 121.91 (2m) (j) of the statutes is created to read:
AB56,904,3
1121.91 (2m) (j) Except as provided in subs. (3), (4), and (8), no school district
2may increase its revenues for the 2020-21 school year to an amount that exceeds the
3amount calculated as follows:
AB56,904,74 1. Divide the sum of the amount of state aid received in the previous school year
5and property taxes levied for the previous school year, excluding property taxes
6levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
7(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB56,904,88 2. Add $204 to the result under subd. 1.
AB56,904,109 3. Multiply the result under subd. 2. by the average of the number of pupils
10enrolled in the current school year and the 2 preceding school years.
AB56,1731 11Section 1731. 121.91 (2m) (k) of the statutes is created to read:
AB56,904,1412 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district
13may increase its revenues for the 2021-22 school year or for any school year
14thereafter to an amount that exceeds the amount calculated as follows:
AB56,904,1815 1. Divide the sum of the amount of state aid received in the previous school year
16and property taxes levied for the previous school year, excluding property taxes
17levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
18(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB56,904,2119 2. Multiply the amount of the revenue increase per pupil allowed under this
20subsection for the previous school year by the sum of 1.0 plus the allowable rate of
21increase under s. 73.0305 expressed as a decimal.
AB56,904,2222 3. Add the result under subd. 1. to the result under subd. 2.
AB56,904,2423 4. Multiply the result under subd. 3. by the average of the number of pupils
24enrolled in the current and the 2 preceding school years.
AB56,1732 25Section 1732. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB56,905,4
1121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) to (i) (im) to (k), if a school
2district is created under s. 117.105, its revenue limit under this section for the school
3year beginning with the effective date of the reorganization shall be determined as
4follows except as provided under subs. (3) and (4):
AB56,1733 5Section 1733 . 121.91 (2m) (r) 1. b. of the statutes is amended to read:
AB56,905,166 121.91 (2m) (r) 1. b. Add an amount equal to the amount of revenue increase
7per pupil allowed under this subsection for the previous school year multiplied by the
8sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
9to the result under subd. 1. a., except that in calculating the limit for the 2013-14
10school year and the 2014-15 school year, add $75 to the result under subd. 1. a., and

11in calculating the limit for the 2015-16 school year and any school year thereafter,
12make no adjustment to the result under subd. 1. a.
the 2019-20 school year, add $200
13to the result under subd. 1. a., in calculating the limit for the 2020-21 school year,
14add $204 to the result under subd. 1. a., and in calculating the limit for the 2021-22
15school year and any school year thereafter, add the amount calculated under par. (k)
163. for that school year to the result under subd. 1. a.
AB56,1734 17Section 1734 . 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
AB56,905,2118 121.91 (2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
19following adjustments to the calculations under pars. (c) to (h) (im) to (k) apply for
20the 2 school years beginning on the July 1 following the effective date of the
21reorganization:
AB56,1735 22Section 1735 . 121.91 (2m) (r) 2. a. of the statutes is amended to read:
AB56,906,523 121.91 (2m) (r) 2. a. For the school year beginning on the first July 1 following
24the effective date of the reorganization the number of pupils in the previous school
25year shall be used under pars. (c) (im) 1., (d) (j) 1. and (e) (k) 1. instead of the average

1of the number of pupils in the 3 previous school years, and for the school year
2beginning on the 2nd July 1 following the effective date of the reorganization the
3average of the number of pupils in the 2 previous school years shall be used under
4pars. (c) (im) 1., (d) (j) 1. and (e) (k) 1. instead of the average of the number of pupils
5in the 3 previous school years.
AB56,1736 6Section 1736 . 121.91 (2m) (r) 2. b. of the statutes is amended to read:
AB56,906,117 121.91 (2m) (r) 2. b. For the school year beginning on the first July 1 following
8the effective date of the reorganization the average of the number of pupils in the
9current and the previous school years shall be used under par. (e) pars. (j) 3. and (k)
104. instead of the average of the number of pupils in the current and the 2 preceding
11school years.
AB56,1737 12Section 1737. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
AB56,906,1713 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (e) to (i) (im) to (k), if territory
14is detached from a school district to create a new school district under s. 117.105, the
15revenue limit under this section of the school district from which territory is detached
16for the school year beginning with the effective date of the reorganization shall be
17determined as follows except as provided in subs. (3) and (4):
AB56,1738 18Section 1738 . 121.91 (2m) (s) 1. b. of the statutes is amended to read:
AB56,907,419 121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
20per pupil allowed under this subsection for the previous school year multiplied by the
21sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
22to the result under subd. 1. a., except that in calculating the limit for the 2013-14
23school year and the 2014-15 school year, add $75 to the result under subd. 1. a., and

24in calculating the limit for the 2015-16 school year and any school year thereafter,
25make no adjustment to the result under subd. 1. a.
the 2019-20 school year, add $200

1to the result under subd. 1. a., in calculating the limit for the 2020-21 school year,
2add $204 to the result under subd. 1. a., and in calculating the limit for the 2021-22
3school year and any school year thereafter, add the amount calculated under par. (k)
43. for that school year to the result under subd. 1. a.
AB56,1739 5Section 1739 . 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
AB56,907,106 121.91 (2m) (s) 2. (intro.) If territory is detached from a school district to create
7a new school district under s. 117.105, the following adjustments to the calculations
8under pars. (e) to (h) (im) to (k) apply to the school district from which territory is
9detached for the 2 school years beginning on the July 1 following the effective date
10of the reorganization:
AB56,1740 11Section 1740 . 121.91 (2m) (s) 2. a. of the statutes is amended to read:
AB56,907,1912 121.91 (2m) (s) 2. a. For the school year beginning on the first July 1 following
13the effective date of the reorganization, the number of pupils in the previous school
14year shall be used under par. (e) pars. (im) 1., (j) 1. and (k) 1. instead of the average
15of the number of pupils in the 3 previous school years; and for the school year
16beginning on the 2nd July 1 following the effective date of the reorganization, the
17average of the number of pupils in the 2 previous school years shall be used under
18par. (e) pars. (im) 1., (j) 1. and (k) 1. instead of the average of the number of pupils
19in the 3 previous school years.
AB56,1741 20Section 1741 . 121.91 (2m) (s) 2. b. of the statutes is amended to read:
AB56,907,2521 121.91 (2m) (s) 2. b. For the school year beginning on the first July 1 following
22the effective date of the reorganization the average of the number of pupils in the
23current and the previous school year shall be used under par. (e) pars. (j) 3. and (k)
244. instead of the average of the number of pupils in the current and the 2 preceding
25school years.
AB56,1742
1Section 1742. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
AB56,908,82 121.91 (2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
3s. 117.08 or 117.09, except as follows, in the 2013-14 school year and the 2014-15
42019-20 school year, the consolidated school district's revenue limit shall be
5determined as provided under par. (hm), and (im), in the 2015-16 2020-21 school
6year, the consolidated school district's revenue limit shall be determined as provided
7under par. (j),
and in each school year thereafter, the consolidated school district's
8revenue limit shall be determined as provided under par. (i) (k), except as follows:
AB56,1743 9Section 1743. 121.91 (3) (a) 1. of the statutes is amended to read:
AB56,909,210 121.91 (3) (a) 1. If a school board wishes to exceed the limit under sub. (2m)
11otherwise applicable to the school district in any school year, it shall promptly adopt
12a resolution supporting inclusion in the final school district budget of an amount
13equal to the proposed excess revenue. The resolution shall specify whether the
14proposed excess revenue is for a recurring or nonrecurring purpose, or, if the
15proposed excess revenue is for both recurring and nonrecurring purposes, the
16amount of the proposed excess revenue for each purpose. The resolution shall be filed
17as provided in s. 8.37. Within 10 days after adopting the resolution, the school board
18shall notify the department that it will schedule a referendum for the purpose of
19submitting the resolution to the electors of the school district for approval or rejection
20and shall submit a copy of the resolution to the department. Except as provided in
21subd. 2., the school board shall schedule the referendum to be held at the next
22regularly scheduled spring primary or election or partisan primary or general
23election, provided such election is to be held not sooner than 70 days after the filing
24of the resolution of the school board. A school board may proceed under this
25subdivision and under s. 67.05 (6a) 2. a. no more than 2 times in any calendar year.


1The school district clerk shall certify the results of the referendum to the department
2within 10 days after the referendum is held.
AB56,1744 3Section 1744 . 121.91 (4) (om) of the statutes is created to read:
AB56,909,184 121.91 (4) (om) 1. Beginning in the 2020-21 school year, if a school board adopts
5a resolution to do so, the limit otherwise applicable to a school district under sub.
6(2m) in any school year is increased by the amount spent by the school district in that
7school year on a project, including the payment of debt service on a bond or note
8issued or a state trust fund loan obtained to finance the project, to remediate lead
9contamination in drinking water in the school district. In this paragraph, the
10amount spent by the school district includes costs incurred by the school district to
11test for the presence of lead in drinking water, to provide safe drinking water to
12affected school buildings during remediation, and, if necessary, to replace lead pipe
13water service lines to school buildings in the school district. The term of a bond or
14note issued or state trust fund loan obtained to finance the project under this
15subdivision may not exceed 20 years. If a school board issues a bond or note or obtains
16a state trust fund loan to finance a project described in this subdivision, a resolution
17adopted by a school board under this subdivision is valid for each school year in which
18the school board pays debt service on the bond, note, or state trust fund loan.
AB56,909,2119 2. Any additional revenue received by a school district under this paragraph
20shall not be included in the base for determining the school district's limit under sub.
21(2m) for the following school year.
AB56,1745 22Section 1745 . 121.91 (4) (p) 1. of the statutes is amended to read:
AB56,910,223 121.91 (4) (p) 1. The limit otherwise applicable to a school district under sub.
24(2m) in any school year is increased by the amount of any reduction to that school
25district's state aid payment made under s. 118.51 (16) (b) 2. and (c) or (17) (c) 2. or

1(cm) 2.
in the previous school year for a pupil who was not included in the calculation
2of the number of pupils enrolled in that school district in the previous school year.
AB56,1746 3Section 1746 . 125.07 (4) (d) of the statutes is amended to read:
AB56,910,74 125.07 (4) (d) A person who is under 17 years of age a minor on the date of
5disposition is subject to s. 938.344 unless proceedings have been instituted against
6the person in a court of civil or criminal jurisdiction after dismissal of the citation
7under s. 938.344 (3).
AB56,1747 8Section 1747 . 125.07 (4) (e) 1. of the statutes is amended to read:
AB56,910,109 125.07 (4) (e) 1. In this paragraph, “defendant" means a person found guilty
10of violating par. (a) or (b) who is 17, 18, 19 or 20 an adult under 21 years of age.
AB56,1748 11Section 1748 . 125.085 (3) (bt) of the statutes is amended to read:
AB56,910,1512 125.085 (3) (bt) A person who is under 17 years of age a minor on the date of
13disposition is subject to s. 938.344 unless proceedings have been instituted against
14the person in a court of civil or criminal jurisdiction after dismissal of the citation
15under s. 938.344 (3).
AB56,1749 16Section 1749 . 139.44 (4) of the statutes is amended to read:
AB56,910,2017 139.44 (4) Any person who refuses to permit the examination or inspection
18authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or
19imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
20suspension or revocation of permit by the secretary.
AB56,1750 21Section 1750 . 139.75 (1m) of the statutes is created to read:
AB56,910,2522 139.75 (1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking
23that is made wholly or in part of tobacco, regardless of whether the tobacco is pure,
24flavored, adulterated, or mixed with an ingredient if the roll has a wrapper made
25wholly or in part of tobacco.
AB56,1751
1Section 1751. 139.75 (4t) of the statutes is created to read:
AB56,911,32 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate
3filter and is wrapped in a substance containing tobacco.
AB56,1752 4Section 1752. 139.75 (5b) of the statutes is created to read:
AB56,911,165 139.75 (5b) “Manufacturer's list price" means the total price of tobacco
6products charged by the manufacturer or other seller to an unrelated distributor.
7The total price shall include all charges by the manufacturer or other seller that are
8necessary to complete the sale. The total price may not be reduced by any cost or
9expense, regardless of whether the cost or expense is separately stated on an invoice,
10that is incurred by the manufacturer or other seller, including fees, delivery, freight,
11transportation, packaging, handling, marketing, federal excise taxes, and import
12fees or duties. The total price may not be reduced by the value or cost of discounts
13or free promotional or sample products. For purposes of this subsection, a
14manufacturer or other seller is related to a distributor if the two parties have
15significant common purposes and substantial common membership or, directly or
16indirectly, substantial common direction or control.
AB56,1753 17Section 1753. 139.75 (12) of the statutes is amended to read:
AB56,911,2518 139.75 (12) “Tobacco products" means cigars; little cigars; cheroots; stogies;
19periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
20vapor products; snuff, including moist snuff; snuff flour; cavendish; plug and twist
21tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings,
22cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in
23such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both
24for chewing and smoking; but “tobacco products" does not include cigarettes, as
25defined under s. 139.30 (1m).
AB56,1754
1Section 1754. 139.75 (14) of the statutes is created to read:
AB56,912,52 139.75 (14) (a) “Vapor product" means any noncombustible product, which may
3or may not contain nicotine, that employs a heating element, power source, electronic
4circuit, or other electronic, chemical, or mechanical means, regardless of shape or
5size, that can be used to produce vapor from a solution or other substance.
AB56,912,66 (b) “Vapor product” includes all of the following:
AB56,912,87 1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
8or similar product or device.
AB56,912,129 2. Any cartridge or other container of a solution or other substance, which may
10or may not contain nicotine, that is intended to be used with or in an electronic
11cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
12device.
AB56,912,1513 (c) “Vapor product” does not include a product regulated as a drug or device
14under sections 501 to 524A of the federal Food, Drug, and Cosmetic Act, 21 USC 351
15to 360n-1.
AB56,1755 16Section 1755. 139.76 (1) of the statutes is amended to read:
AB56,913,1117 139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale,
18possession with intent to sell or removal for consumption or sale or other disposition
19for any purpose of tobacco products by any person engaged as a distributor of them
20at the rate, for tobacco products, not including moist snuff and little cigars, of 71
21percent of the manufacturer's established list price to distributors without
22diminution by volume or other discounts on domestic products
and, for moist snuff,
23at the rate of 100 percent of the manufacturer's established list price to distributors
24without diminution by volume or other discounts on domestic products. The tax
25imposed under this subsection on cigars, except little cigars, shall not exceed an

1amount equal to 50 cents for each cigar. On products imported from another country,
2not including moist snuff, the rate of tax is 71 percent of the amount obtained by
3adding the manufacturer's list price to the federal tax, duties and transportation
4costs to the United States. On moist snuff imported from another country, the rate
5of the tax is 100 percent of the amount obtained by adding the manufacturer's list
6price to the federal tax, duties, and transportation costs to the United States.
The
7tax attaches at the time the tobacco products are received by the distributor in this
8state. The tax shall be passed on to the ultimate consumer of the tobacco products.
9All tobacco products received in this state for sale or distribution within this state,
10except tobacco products actually sold as provided in sub. (2), shall be subject to such
11tax.
AB56,1756 12Section 1756 . 139.76 (1m) of the statutes is created to read:
AB56,913,1413 139.76 (1m) The tax under sub. (1) is imposed on little cigars at the following
14rates:
AB56,913,1615 (a) On little cigars weighing not more than 3 pounds per thousand, 126 mills
16on each little cigar.
AB56,913,1817 (b) On little cigars weighing more than 3 pounds per thousand, 252 mills on
18each little cigar.
AB56,1757 19Section 1757. 139.78 (1) of the statutes is amended to read:
AB56,914,320 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco
21products in this state at the rate, for tobacco products, not including moist snuff and
22little cigars
, of 71 percent of the cost manufacturer's list price of the tobacco products
23and, for moist snuff, at the rate of 100 percent of the manufacturer's established list
24price to distributors without diminution by volume or other discounts on domestic
25products
. The tax imposed under this subsection on cigars, except little cigars, shall

1not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the
2tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco
3products are exempt from the tobacco products tax under s. 139.76 (2).
AB56,1758 4Section 1758 . 139.78 (1m) of the statutes is created to read:
AB56,914,65 139.78 (1m) The tax under sub. (1) is imposed on little cigars at the following
6rates:
AB56,914,87 (a) On little cigars weighing not more than 3 pounds per thousand, 126 mills
8on each little cigar.
AB56,914,109 (b) On little cigars weighing more than 3 pounds per thousand, 252 mills on
10each little cigar.
AB56,1759 11Section 1759 . 139.83 of the statutes is renumbered 139.83 (1).
AB56,1760 12Section 1760 . 139.83 (2) of the statutes is created to read:
AB56,914,1513 139.83 (2) Sections 139.315, 139.32, 139.321, and 139.44 (8), as they apply to
14the tax under subch. II, apply to the administration and enforcement of this
15subchapter for little cigars.
AB56,1761 16Section 1761 . Subchapter IV of chapter 139 [precedes 139.97] of the statutes
17is created to read:
AB56,914,1818 chapter 139
AB56,914,1919 subchapter Iv
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