AB56: Bill Text

AB56,903,11 121.91 (2m) (i) (intro.) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2015-16, 2016-17, 2017-18, and 2018-19 school year or for any school year thereafter years to an amount that exceeds the amount calculated as follows:

AB56,1729 Section 1729 . 121.91 (2m) (im) of the statutes is created to read:

AB56,903,15 121.91 (2m) (im) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2019-20 school year to an amount that exceeds the amount calculated as follows:

AB56,903,19 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.

AB56,903,20 2. Add $200 to the result under subd. 1.

AB56,903,22 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.

AB56,1730 Section 1730 . 121.91 (2m) (j) of the statutes is created to read:

AB56,904,3 121.91 (2m) (j) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2020-21 school year to an amount that exceeds the amount calculated as follows:

AB56,904,7 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.

AB56,904,8 2. Add $204 to the result under subd. 1.

AB56,904,10 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.

AB56,1731 Section 1731. 121.91 (2m) (k) of the statutes is created to read:

AB56,904,14 121.91 (2m) (k) Except as provided in subs. (3), (4), and (8), no school district may increase its revenues for the 2021-22 school year or for any school year thereafter to an amount that exceeds the amount calculated as follows:

AB56,904,18 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.

AB56,904,21 2. Multiply the amount of the revenue increase per pupil allowed under this subsection for the previous school year by the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal.

AB56,904,22 3. Add the result under subd. 1. to the result under subd. 2.

AB56,904,24 4. Multiply the result under subd. 3. by the average of the number of pupils enrolled in the current and the 2 preceding school years.

AB56,1732 Section 1732. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:

AB56,905,4 121.91 (2m) (r) 1. (intro.) Notwithstanding pars. (c) to (i) (im) to (k), 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):

AB56,1733 Section 1733 . 121.91 (2m) (r) 1. b. of the statutes is amended to read:

AB56,905,16 121.91 (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., and in calculating the limit for the 2015-16 school year and any school year thereafter, make no adjustment to the result under subd. 1. a. the 2019-20 school year, add $200 to the result under subd. 1. a., in calculating the limit for the 2020-21 school year, add $204 to the result under subd. 1. a., and in calculating the limit for the 2021-22 school year and any school year thereafter, add the amount calculated under par. (k) 3. for that school year to the result under subd. 1. a.

AB56,1734 Section 1734 . 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:

AB56,905,21 121.91 (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) (im) to (k) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:

AB56,1735 Section 1735 . 121.91 (2m) (r) 2. a. of the statutes is amended to read:

AB56,906,5 121.91 (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) (im) 1., (d) (j) 1. and (e) (k) 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) (im) 1., (d) (j) 1. and (e) (k) 1. instead of the average of the number of pupils in the 3 previous school years.

AB56,1736 Section 1736 . 121.91 (2m) (r) 2. b. of the statutes is amended to read:

AB56,906,11 121.91 (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) pars. (j) 3. and (k) 4. instead of the average of the number of pupils in the current and the 2 preceding school years.

AB56,1737 Section 1737. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:

AB56,906,17 121.91 (2m) (s) 1. (intro.) Notwithstanding pars. (e) to (i) (im) to (k), 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):

AB56,1738 Section 1738 . 121.91 (2m) (s) 1. b. of the statutes is amended to read:

AB56,907,4 121.91 (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., and in calculating the limit for the 2015-16 school year and any school year thereafter, make no adjustment to the result under subd. 1. a. the 2019-20 school year, add $200 to the result under subd. 1. a., in calculating the limit for the 2020-21 school year, add $204 to the result under subd. 1. a., and in calculating the limit for the 2021-22 school year and any school year thereafter, add the amount calculated under par. (k) 3. for that school year to the result under subd. 1. a.

AB56,1739 Section 1739 . 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:

AB56,907,10 121.91 (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) (im) to (k) 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:

AB56,1740 Section 1740 . 121.91 (2m) (s) 2. a. of the statutes is amended to read:

AB56,907,19 121.91 (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. (im) 1., (j) 1. and (k) 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. (im) 1., (j) 1. and (k) 1. instead of the average of the number of pupils in the 3 previous school years.

AB56,1741 Section 1741 . 121.91 (2m) (s) 2. b. of the statutes is amended to read:

AB56,907,25 121.91 (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) pars. (j) 3. and (k) 4. instead of the average of the number of pupils in the current and the 2 preceding school years.

AB56,1742 Section 1742. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:

AB56,908,8 121.91 (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) (k), except as follows:

AB56,1743 Section 1743. 121.91 (3) (a) 1. of the statutes is amended to read:

AB56,909,2 121.91 (3) (a) 1. If a school board wishes to exceed the limit under sub. (2m) otherwise applicable to the school district in any school year, it shall promptly adopt a resolution supporting inclusion in the final school district budget of an amount equal to the proposed excess revenue. The resolution shall specify whether the proposed excess revenue is for a recurring or nonrecurring purpose, or, if the proposed excess revenue is for both recurring and nonrecurring purposes, the amount of the proposed excess revenue for each purpose. The resolution shall be filed as provided in s. 8.37. Within 10 days after adopting the resolution, the school board shall notify the department that it will schedule a referendum for the purpose of submitting the resolution to the electors of the school district for approval or rejection and shall submit a copy of the resolution to the department. Except as provided in subd. 2., the school board shall schedule the referendum to be held at the next regularly scheduled spring primary or election or partisan primary or general election, provided such election is to be held not sooner than 70 days after the filing of the resolution of the school board. A school board may proceed under this subdivision and under s. 67.05 (6a) 2. a. no more than 2 times in any calendar year. The school district clerk shall certify the results of the referendum to the department within 10 days after the referendum is held.

AB56,1744 Section 1744 . 121.91 (4) (om) of the statutes is created to read:

AB56,909,18 121.91 (4) (om) 1. Beginning in the 2020-21 school year, if a school board adopts a resolution to do so, the limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount spent by the school district in that school year on a project, including the payment of debt service on a bond or note issued or a state trust fund loan obtained to finance the project, to remediate lead contamination in drinking water in the school district. In this paragraph, the amount spent by the school district includes costs incurred by the school district to test for the presence of lead in drinking water, to provide safe drinking water to affected school buildings during remediation, and, if necessary, to replace lead pipe water service lines to school buildings in the school district. The term of a bond or note issued or state trust fund loan obtained to finance the project under this subdivision may not exceed 20 years. If a school board issues a bond or note or obtains a state trust fund loan to finance a project described in this subdivision, a resolution adopted by a school board under this subdivision is valid for each school year in which the school board pays debt service on the bond, note, or state trust fund loan.

AB56,909,21 2. Any additional revenue received by a school district under this paragraph shall not be included in the base for determining the school district's limit under sub. (2m) for the following school year.

AB56,1745 Section 1745 . 121.91 (4) (p) 1. of the statutes is amended to read:

AB56,910,2 121.91 (4) (p) 1. The limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount of any reduction to that school district's state aid payment made under s. 118.51 (16) (b) 2. and (c) or (17) (c) 2. or (cm) 2. in the previous school year for a pupil who was not included in the calculation of the number of pupils enrolled in that school district in the previous school year.

AB56,1746 Section 1746 . 125.07 (4) (d) of the statutes is amended to read:

AB56,910,7 125.07 (4) (d) A person who is under 17 years of age a minor on the date of disposition is subject to s. 938.344 unless proceedings have been instituted against the person in a court of civil or criminal jurisdiction after dismissal of the citation under s. 938.344 (3).

AB56,1747 Section 1747 . 125.07 (4) (e) 1. of the statutes is amended to read:

AB56,910,10 125.07 (4) (e) 1. In this paragraph, “defendant" means a person found guilty of violating par. (a) or (b) who is 17, 18, 19 or 20 an adult under 21 years of age.

AB56,1748 Section 1748 . 125.085 (3) (bt) of the statutes is amended to read:

AB56,910,15 125.085 (3) (bt) A person who is under 17 years of age a minor on the date of disposition is subject to s. 938.344 unless proceedings have been instituted against the person in a court of civil or criminal jurisdiction after dismissal of the citation under s. 938.344 (3).

AB56,1749 Section 1749 . 139.44 (4) of the statutes is amended to read:

AB56,910,20 139.44 (4) Any person who refuses to permit the examination or inspection authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or imprisoned not more than 90 days or both. Such refusal shall be cause for immediate suspension or revocation of permit by the secretary.

AB56,1750 Section 1750 . 139.75 (1m) of the statutes is created to read:

AB56,910,25 139.75 (1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking that is made wholly or in part of tobacco, regardless of whether the tobacco is pure, flavored, adulterated, or mixed with an ingredient if the roll has a wrapper made wholly or in part of tobacco.

AB56,1751 Section 1751. 139.75 (4t) of the statutes is created to read:

AB56,911,3 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate filter and is wrapped in a substance containing tobacco.

AB56,1752 Section 1752. 139.75 (5b) of the statutes is created to read:

AB56,911,16 139.75 (5b) “Manufacturer's list price" means the total price of tobacco products charged by the manufacturer or other seller to an unrelated distributor. The total price shall include all charges by the manufacturer or other seller that are necessary to complete the sale. The total price may not be reduced by any cost or expense, regardless of whether the cost or expense is separately stated on an invoice, that is incurred by the manufacturer or other seller, including fees, delivery, freight, transportation, packaging, handling, marketing, federal excise taxes, and import fees or duties. The total price may not be reduced by the value or cost of discounts or free promotional or sample products. For purposes of this subsection, a manufacturer or other seller is related to a distributor if the two parties have significant common purposes and substantial common membership or, directly or indirectly, substantial common direction or control.

AB56,1753 Section 1753. 139.75 (12) of the statutes is amended to read:

AB56,911,25 139.75 (12) “Tobacco products" means cigars; little cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; vapor products; snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking; but “tobacco products" does not include cigarettes, as defined under s. 139.30 (1m).

AB56,1754 Section 1754. 139.75 (14) of the statutes is created to read:

AB56,912,5 139.75 (14) (a) “Vapor product" means any noncombustible product, which may or may not contain nicotine, that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from a solution or other substance.

AB56,912,6 (b) “Vapor product” includes all of the following:

AB56,912,8 1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

AB56,912,12 2. Any cartridge or other container of a solution or other substance, which may or may not contain nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.

AB56,912,15 (c) “Vapor product” does not include a product regulated as a drug or device under sections 501 to 524A of the federal Food, Drug, and Cosmetic Act, 21 USC 351 to 360n-1.

AB56,1755 Section 1755. 139.76 (1) of the statutes is amended to read:

AB56,913,11 139.76 (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 little cigars, 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, except little cigars, shall not exceed an amount equal to 50 cents for each cigar. On products imported from another country, not including moist snuff, 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.

AB56,1756 Section 1756 . 139.76 (1m) of the statutes is created to read:

AB56,913,14 139.76 (1m) The tax under sub. (1) is imposed on little cigars at the following rates:

AB56,913,16 (a) On little cigars weighing not more than 3 pounds per thousand, 126 mills on each little cigar.

AB56,913,18 (b) On little cigars weighing more than 3 pounds per thousand, 252 mills on each little cigar.

AB56,1757 Section 1757. 139.78 (1) of the statutes is amended to read:

AB56,914,3 139.78 (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 little cigars, of 71 percent of the cost manufacturer's list price 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, except little 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).

AB56,1758 Section 1758 . 139.78 (1m) of the statutes is created to read:

AB56,914,6 139.78 (1m) The tax under sub. (1) is imposed on little cigars at the following rates:

AB56,914,8 (a) On little cigars weighing not more than 3 pounds per thousand, 126 mills on each little cigar.

AB56,914,10 (b) On little cigars weighing more than 3 pounds per thousand, 252 mills on each little cigar.

AB56,1759 Section 1759 . 139.83 of the statutes is renumbered 139.83 (1).

AB56,1760 Section 1760 . 139.83 (2) of the statutes is created to read:

AB56,914,15 139.83 (2) Sections 139.315, 139.32, 139.321, and 139.44 (8), as they apply to the tax under subch. II, apply to the administration and enforcement of this subchapter for little cigars.

AB56,1761 Section 1761 . Subchapter IV of chapter 139 [precedes 139.97] of the statutes is created to read:

AB56,914,18 chapter 139

AB56,914,19 subchapter Iv