2023 WISCONSIN ACT 73
An Act to repeal 125.06 (13), 125.28 (2) (e), 125.29 (2) (b) 1. and 2., 125.29 (3) (g), 125.51 (3) (am), 125.51 (3m) (a), 125.52 (7) and 125.68 (4) (c) 3m.; to renumber 125.02 (16), 125.04 (8), 125.29 (2) (b) 3., 125.58 (2) and 565.02 (8) (e); to renumber and amend 125.02 (6), 125.045 (2), 125.045 (3), 125.09 (1), 125.29 (3) (h), 125.30 (3), 125.33 (9), 125.52 (1) (b) 1., 125.52 (1) (b) 2., 125.53 (1), 134.65 (1), 134.65 (1m) and 565.02 (8) (f); to amend 40.02 (48) (am) 19., 40.02 (48) (c), 71.78 (1), 71.78 (4) (b), 71.78 (5), 71.78 (6), 72.06, 73.031, 77.61 (5) (b) 2., 77.61 (5) (c), 77.61 (5) (d), 78.80 (3), 125.02 (12), 125.02 (13), 125.02 (14m), 125.02 (23), 125.025 (3), 125.03 (title), 125.03 (1) (a), 125.03 (1) (b), 125.03 (2), 125.04 (3) (a) (intro.), 125.04 (3) (a) 1., 125.04 (3) (b), 125.04 (3) (bm) (intro.), 125.04 (3) (c), 125.04 (3) (d) 1., 125.04 (3) (d) 2., 125.04 (3) (e) 2., 125.04 (3) (h), 125.04 (3) (j), 125.04 (4), 125.04 (5) (a) 5., 125.04 (5) (d) 1., 125.04 (5) (d) 2., 125.04 (5) (d) 3. a., 125.04 (6) (g), 125.04 (8) (title), 125.04 (8) (b), 125.04 (12) (a), 125.045 (title), 125.045 (1), 125.045 (2) (a), 125.06 (1), 125.06 (3g), 125.06 (11m), 125.07 (1) (b) 4., 125.07 (3) (a) 3., 125.07 (3) (a) 10., 125.07 (3) (a) 16., 125.07 (4) (f) 3., 125.105 (1), 125.12 (1) (a), 125.12 (1) (c), 125.12 (4) (title), 125.12 (4) (ag) (intro.), 125.12 (5) (title), 125.12 (5) (a), 125.12 (5) (b), 125.12 (5) (c), 125.12 (6) (a), 125.12 (6) (b), 125.12 (6) (c), 125.12 (6) (cm), 125.12 (6) (d), 125.12 (6) (dm), 125.12 (6) (e), 125.13, 125.14 (2) (c), 125.14 (2) (d), 125.14 (2) (e), 125.14 (2) (f), 125.14 (3) (b), 125.145, 125.15 (1), 125.17 (6) (a) (intro.), 125.19 (1), 125.20 (5) (c) and (d), 125.26 (2m), 125.26 (2s) (b), 125.27 (1) (a), 125.27 (2) (a) 1. (intro.), 125.27 (2) (a) 2., 125.27 (3) (b), 125.27 (5) (b) and (f), 125.275 (1), 125.275 (2) (b), 125.275 (3), 125.28 (1) (a), 125.28 (1) (b), 125.28 (2) (b) (intro.), 125.28 (2) (b) 1. a., 125.28 (2) (b) 1. b., 125.28 (2) (b) 1. c., 125.28 (2) (b) 2., 125.28 (4), 125.28 (5) (b), 125.28 (5) (d) 3., 125.28 (5) (e), 125.29 (1), 125.29 (3) (intro.), 125.29 (3) (c), 125.29 (3) (e), 125.29 (3) (f), 125.29 (3) (i), 125.29 (6), 125.295 (1) (intro.), 125.295 (1) (a), 125.295 (1) (g), 125.295 (2) (a) 1., 125.295 (2) (a) 2., 125.295 (2) (a) 4., 125.295 (2) (a) 6. (intro.), 125.295 (2) (a) 6. a., 125.295 (2) (a) 6. b., 125.295 (2) (a) 6. c., 125.295 (2) (b), 125.295 (2) (c), 125.295 (4), 125.295 (5), 125.30 (1), 125.30 (2), 125.30 (4), 125.30 (5), 125.32 (2), 125.32 (6) (a), 125.33 (2) (a), 125.33 (2) (d), 125.33 (12), 125.34 (6), 125.51 (1) (a), 125.51 (2) (am), 125.51 (2) (e) 3., 125.51 (3) (a), 125.51 (3) (b), 125.51 (3) (bm), 125.51 (3) (bs) 2., 125.51 (3) (f), 125.51 (3m) (c), 125.51 (3r) (a) 3., 125.51 (3r) (b), 125.51 (4) (a) 1., 125.51 (4) (e) 1., 125.51 (5) (a) 1., 125.51 (5) (a) 4., 125.51 (5) (b) 2., 125.51 (5) (b) 4., 125.51 (5) (c) 1., 125.51 (5) (d) 2., 125.51 (5) (f) 2. and 5., 125.52 (1) (a), 125.52 (2), 125.535 (1), 125.535 (2), 125.535 (3) (b) 2., 125.535 (3) (c), 125.54 (1), 125.54 (3), 125.54 (5), 125.54 (6), 125.54 (7) (a) 2., 125.54 (7) (c) 3., 125.54 (7) (d), 125.545 (title), 125.545 (1) (a), 125.545 (1) (d), 125.545 (1) (e), 125.545 (2) (a) 1., 125.545 (2) (a) 3. b., 125.545 (2) (b), 125.545 (2) (c), 125.545 (3) (a) 1., 125.545 (3) (a) 2., 125.545 (3) (b), 125.545 (3) (c), 125.545 (4), 125.545 (5), 125.545 (6) (title) and (a) 1. and 2., 125.545 (6) (a) 1., 125.545 (6) (a) 3., 125.545 (6) (a) 4., 125.545 (6) (b), 125.545 (7), 125.55 (1), 125.56 (2) (a), 125.56 (2) (c), 125.56 (2) (d), 125.58 (1), 125.60 (1), 125.61 (1), 125.61 (3), 125.61 (4), 125.62 (1), 125.62 (3), 125.63 (1), 125.63 (3), 125.65 (1), 125.65 (4) (intro.), 125.65 (4) (e), 125.65 (6), 125.65 (10), 125.68 (2), 125.68 (4) (c) 1., 125.68 (4) (c) 3., 125.68 (9) (f), 125.68 (10) (a) and (b), 125.69 (4) (e), 125.69 (7), 134.65 (title), 134.65 (1r), 134.65 (4), 134.65 (5m), 134.65 (8), 134.66 (1) (g), 139.01 (4), 139.01 (6), 139.03 (5) (a), 139.04 (4), 139.06 (3), 139.08 (3), 139.08 (4), 139.11 (1), 139.11 (4) (a) (intro.), 139.11 (4) (a) 2., 139.11 (4) (b) 2., 139.22, 139.25 (9), 139.38 (6), 139.44 (2), 139.44 (8) (a), 139.44 (8) (b) and (c), 139.82 (6), 185.043 (2), 227.52 (1), 230.08 (2) (e) 11., 230.36 (1m) (b) 2. (intro.), 230.36 (2m) (a) 9., 346.657 (1), 565.17 (5) (a), 565.40 (title), 565.50 (2), 565.50 (3) and 946.82 (4); to repeal and recreate 125.25 (2) (b), 125.26 (2) (b), 125.29 (2) (a) and 125.69 (1); and to create 15.433 (2), 19.42 (13) (q), 20.923 (4) (c) 7., 71.78 (1g), 71.78 (4) (v), 71.83 (6), 73.03 (51b), 77.61 (5) (am), 77.61 (5) (b) 15., 125.02 (1c), 125.02 (1g), 125.02 (5g), 125.02 (6) (b), 125.02 (6d), 125.02 (6g), 125.02 (16) (bm), 125.025, 125.04 (3) (k), 125.04 (8) (b), 125.04 (8m), 125.045 (2) (b), 125.045 (3) (b), 125.06 (3m) (c), 125.09 (1) (b) and (c), 125.09 (8), 125.11 (3), 125.12 (4) (ag) 9., 125.12 (5) (bm), 125.12 (7), 125.175, 125.20, 125.21, 125.22, 125.23, 125.24, 125.27 (7), 125.28 (2) (b) 1. g., h. and i., 125.28 (2) (b) 1. j., 125.29 (2) (a) 6., 125.29 (3) (dm), 125.29 (3) (h) 3., 125.29 (7) and (8), 125.295 (1) (fm), 125.295 (2) (a) 6. g., 125.30 (2) (d), 125.30 (3) (b), 125.30 (3) (c), 125.30 (3) (c) 5., 125.32 (3m) (L), 125.33 (2) (hr), 125.33 (9) (c), 125.51 (3) (bg), 125.51 (4) (v) 5., 125.52 (1) (b) 3., 4. and 5., 125.52 (4) and (5), 125.53 (1) (a) 3., 4., 5. and 6., 125.53 (3) and (4), 125.535 (3) (b) 3., 125.535 (3) (d) and (e), 125.535 (7), 125.545 (1) (ar), 125.545 (1) (cm), 125.545 (1) (em), 125.545 (2) (a) 4., 125.545 (3) (a) 2m., 125.545 (6) (a) 2m., 125.545 (6) (a) 3m., 125.58 (2) (b) and (c), 125.58 (5), 125.69 (1) (a) 5., (b) 5m., (c) 9. and (d) 5., 125.69 (9), 134.65 (1a), 134.65 (1g), 134.65 (1m) (a) 1. and 2., 134.65 (1m) (b), 134.65 (2m), 134.65 (3m), 139.01 (2p), 139.08 (5), 139.44 (2m), 139.44 (8) (am), 139.44 (8) (d), 565.01 (6c), 565.02 (9) (intro.), 565.17 (5) (d), 565.40 (4), 565.50 (2m), 565.50 (4) and 995.15 of the statutes; relating to: Department of Revenue enforcement; creating the Division of Alcohol Beverages attached to the Department of Revenue; the regulation of alcohol beverages and enforcement of alcohol beverage laws; interest restrictions relating to, and authorized activities of, brewers, brewpubs, wineries, manufacturers, rectifiers, wholesalers, and retailers; shipping alcohol beverages by means of fulfillment houses and common carriers; the consumption of alcohol beverages in a public place; creating a no-sale event venue permit; creating an operator’s permit; liquor licenses transferred from one municipality to another; retailers’ authorized activities; liquor license quotas; the safe ride program; the presence of underage persons and conduct of other business on licensed premises; the occupational tax on alcohol beverages; transporting certain homemade alcohol beverages into this state; repealing a rule promulgated by the Department of Revenue; granting rule-making authority; and providing a penalty.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
73,1gSection 1g. 15.433 (2) of the statutes is created to read: 15.433 (2) Division of alcohol beverages. (a) There is created a division of alcohol beverages attached to the department of revenue under s. 15.03. The administrator of the division shall be appointed outside the classified service. The administrator of the division shall be nominated by the secretary of revenue and with the advice and consent of the senate appointed, to serve at the pleasure of the secretary of revenue.
(b) There is created within the division of alcohol beverages a bureau dedicated to enforcement and a bureau dedicated to legal services, permitting, and reporting, with each bureau headed by a director who reports to, and serves at the pleasure of, the division administrator.
(c) There is created within the division of alcohol beverages a unit dedicated to education and community outreach, headed by an individual who reports to the division administrator.
73,1jSection 1j. 19.42 (13) (q) of the statutes is created to read: 19.42 (13) (q) The administrator and employees of the division of alcohol beverages.
73,1mSection 1m. 20.923 (4) (c) 7. of the statutes is created to read: 20.923 (4) (c) 7. Revenue, department of; division of alcohol beverages: administrator.
73,1tSection 1t. 40.02 (48) (am) 19. of the statutes is amended to read: 40.02 (48) (am) 19. An excise tax investigator A special agent employed by the department of revenue who is authorized to act under s. 73.031.
73,2Section 2. 40.02 (48) (c) of the statutes, as affected by 2023 Wisconsin Act 4, is amended to read: 40.02 (48) (c) In s. 40.65, “protective occupation participant” means a participating employee who is a police officer, fire fighter, an individual determined by a participating employer under par. (a) or (bm) to be a protective occupation participant, county undersheriff, deputy sheriff, county jailer who is certified as a protective occupation participant, state probation and parole officer, county traffic police officer, conservation warden, state forest ranger, field conservation employee of the department of natural resources who is subject to call for forest fire control or warden duty, member of the state traffic patrol, state motor vehicle inspector, University of Wisconsin System full-time police officer, guard or any other employee whose principal duties are supervision and discipline of inmates at a state penal institution, excise tax investigator special agent employed by the department of revenue who is authorized to act under s. 73.031, person employed under s. 60.553 (1), 61.66 (1), or 62.13 (2e) (a), or special criminal investigation agent employed by the department of justice.
73,3Section 3. 71.78 (1) of the statutes is amended to read: 71.78 (1) Divulging information. Except as provided in subs. (1g), (4), (4m), (10), and (11), no person may divulge or circulate or offer to obtain, divulge, or circulate any information derived from an income, franchise, withholding, fiduciary, partnership, or limited liability company tax return or tax credit claim, including information which may be furnished by the department as provided in this section. This subsection does not prohibit publication by any newspaper of information lawfully derived from such returns or claims for purposes of argument or prohibit any public speaker from referring to such information in any address. This subsection does not prohibit the department from publishing statistics classified so as not to disclose the identity of particular returns, or claims or reports and the items thereof. This subsection does not prohibit employees or agents of the department of revenue from offering or submitting any return, including joint returns of a spouse or former spouse, separate returns of a spouse, individual returns of a spouse or former spouse, and combined individual income tax returns, or from offering or submitting any claim, schedule, exhibit, writing, or audit report or a copy of, and any information derived from, any of those documents as evidence into the record of any contested matter involving the department in proceedings or litigation on state tax matters if, in the department’s judgment, that evidence has reasonable probative value.
73,4Section 4. 71.78 (1g) of the statutes is created to read: 71.78 (1g) Permissible disclosure by department employees. An employee of the department may, in connection with the employee’s official duties, disclose information derived from a return or claim specified in sub. (1) to the extent that the disclosure is necessary to obtain information for the enforcement of the tax laws of this state. The information that may be disclosed under this subsection shall be strictly limited to, and used solely for the purposes of, obtaining information necessary for an audit, collection, inspection, or investigation by the employee.
73,5Section 5. 71.78 (4) (b) of the statutes is amended to read: 71.78 (4) (b) The attorney general and department of justice employees. A department of justice employee may, in connection with the employee’s official duties, disclose information, other than copies of information, examined under this paragraph to a law enforcement investigator participating in a department of justice investigation of suspected criminal conduct. The information that may be disclosed under this paragraph shall be strictly limited to, and used solely for the purposes of, obtaining information necessary for a department of justice investigation.
73,6Section 6. 71.78 (4) (v) of the statutes is created to read: 71.78 (4) (v) A federal grand jury or grand jury of this state, upon receipt by the department of a grand jury subpoena.
73,7Section 7. 71.78 (5) of the statutes, as affected by 2023 Wisconsin Act 19, is amended to read: 71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k), (m), (n), (o) and, (q), and (v) or under an agreement between the department of revenue and another agency of government.
73,8Section 8. 71.78 (6) of the statutes is amended to read: 71.78 (6) Restriction on use of information. The use of information obtained under sub. (4) or (5) is restricted to the discharge of duties imposed upon the persons by law or by the duties of their office or by order of a court as provided under sub. (4) (f) or (v).
73,9Section 9. 71.83 (6) of the statutes is created to read: 71.83 (6) Automated sales suppression devices and phantomware. (a) Definitions. In this subsection:
1. “Automated sales suppression device” means a software program, including programs accessed through the Internet or by any other means, that falsifies the electronic records, including transaction data and transaction reports, of electronic cash registers and other point-of-sale systems.
2. “Electronic cash register” means a device that keeps a register or supporting documents by means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data or transaction reports.
3. “Phantomware” means a programming option embedded in the operating system of an electronic cash register, or hardwired into an electronic cash register, that can be used to create a virtual 2nd electronic cash register or eliminate or manipulate transaction records that may or may not be preserved in digital formats to represent the true or manipulated record of transactions in the electronic cash register.
4. “Transaction data” includes items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each of the taxed items, the amount of cash or credit tendered, the net amount returned to the customer in change, the date and time of the purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction.
5. “Transaction report” means a report that includes the sales, taxes collected, media totals, and discount voids at an electronic cash register that is printed on cash register tape at the end of a day or shift or a report documenting every action at an electronic cash register that is stored electronically.
(b) Automated sales suppression devices and phantomware. Any person who creates, designs, manufactures, sells, purchases, leases, installs, updates, repairs, services, transfers, uses, or possesses in this state or accesses from this state phantomware or an automated sales suppression device, unless for a legitimate purpose, is guilty of a Class D felony.
73,10Section 10. 72.06 of the statutes is amended to read: 72.06 Confidentiality of tax returns. Sections 71.78 (1), (1g), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m. apply to any information obtained from any person by the department on a death tax return, report, schedule, exhibit or other document or from an audit report pertaining to the tax return.
73,11Section 11. 73.03 (51b) of the statutes is created to read: 73.03 (51b) To revoke all permits, licenses, and certificates that the department has issued to a person for up to 10 years for violating s. 71.83 (6) (b).
73,12Section 12. 73.031 of the statutes is amended to read: 73.031 Arrest powers; authority. A special agent of the department of revenue who has been certified as a law enforcement officer by the law enforcement standards board and who is on duty may arrest a person if the special agent believes, on reasonable grounds, that a warrant for the person’s arrest has been issued in this state, that a felony warrant has been issued in another state, that the person is violating or has violated under the conditions set forth in s. 968.07. Pursuant to s. 175.38, special agents may investigate violations of s. 945.03 (2m) or, 945.04 (2m), or that the person is violating or has violated s. 945.05 (1m) in a case in which the department determines that the video gambling machine involved is likely to be used in connection with a violation of s. 945.03 (2m) or 945.04 (2m) or if a crime has been committed in the presence of the special agent. The special agent shall cause the person arrested and the documents and reports pertaining to the arrest to be delivered to the chief of police or sheriff in the jurisdiction where the arrest is made. The special agent shall be available as a witness for the state. A special agent acting under this section is an employee of the department and is subject to its direction, benefits and legal protection.
73,13Section 13. 77.61 (5) (am) of the statutes is created to read: 77.61 (5) (am) Notwithstanding par. (a), an employee of the department may, in connection with the employee’s official duties, disclose information derived from a return specified in par. (a) to the extent that the disclosure is necessary for the enforcement of the tax laws of this state. The disclosure shall be limited to the information relevant to a particular matter in connection with an audit, collection, inspection, or investigation.
73,14Section 14. 77.61 (5) (b) 2. of the statutes is amended to read: 77.61 (5) (b) 2. The attorney general and department of justice employees. A department of justice employee may, in connection with the employee’s official duties, disclose information derived under this subdivision to a law enforcement investigator participating in a department of justice investigation. The disclosure shall be limited to the information relevant to a particular matter in connection with the department of justice investigation.
73,15Section 15. 77.61 (5) (b) 15. of the statutes is created to read: 77.61 (5) (b) 15. A federal grand jury or grand jury of this state, upon receipt by the department of a grand jury subpoena.
73,16Section 16. 77.61 (5) (c) of the statutes is amended to read: 77.61 (5) (c) Copies of sales tax or use tax returns, schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under par. (b), except persons under par. (b) 5. or 15. or under an agreement between the department and another agency of government.
73,17Section 17. 77.61 (5) (d) of the statutes is amended to read: 77.61 (5) (d) The use of information obtained under par. (b) or (c) is restricted to the discharge of duties imposed upon the persons by law or by the duties of their office or by order of a court as specified under par. (b) 6. or 15.
73,18Section 18. 78.80 (3) of the statutes is amended to read: 78.80 (3) Sections 71.78 (1), (1g), and (4) to (9) and 71.83 (2) (a) 3., relating to confidentiality of income and franchise tax returns, apply to any information obtained from any person on a motor vehicle fuel, general aviation fuel or alternate fuels tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.
73,19Section 19. 125.02 (1c) of the statutes is created to read: 125.02 (1c) “Alcohol vapor device” means any device that provides for the use of air or oxygen bubbled through an alcohol beverage to produce a vapor or mist that allows the user to inhale this alcoholic vapor through the mouth or nose.
73,19gSection 19g. 125.02 (1g) of the statutes is created to read: 125.02 (1g) “Axe throwing facility” means an establishment that provides customers with a venue to engage in the activity of axe throwing and that either derives at least 51 percent of its revenue from fees associated with axe throwing or maintains at the venue at least 5 axe throwing lanes.
73,19mSection 19m. 125.02 (5g) of the statutes is created to read: 125.02 (5g) “Division” means the division of alcohol beverages in the department.
73,20cSection 20c. 125.02 (6) of the statutes is renumbered 125.02 (6) (intro.) and amended to read: 125.02 (6) (intro.) “Fermented malt beverages” means any of the following:
(a) Any beverage made by the alcohol fermentation of an infusion in potable water of barley malt and hops, with or without unmalted grains or decorticated and degerminated grains or sugar containing 0.5 percent or more of alcohol by volume.
73,21cSection 21c. 125.02 (6) (b) of the statutes is created to read: 125.02 (6) (b) Any beverage recognized by the federal department of the treasury as beer under 27 CFR part 25, except sake or similar products.
73,21cmSection 21cm. 125.02 (6d) of the statutes is created to read: 125.02 (6d) “Fulfillment house” means any entity, whether located in this state or elsewhere, that handles logistics, including warehousing, packaging, order fulfillment, or shipping services, on behalf of a person holding a direct wine shipper’s permit under s. 125.535 for wine that is eligible to be shipped to individuals in this state.
73,21dSection 21d. 125.02 (6g) of the statutes is created to read: 125.02 (6g) “Full-service retail sales” means retail sales of fermented malt beverages or intoxicating liquor, for on-premises or off-premises consumption, or the provision of taste samples of fermented malt beverages or intoxicating liquor, or any combination of these activities.
73,21eSection 21e. 125.02 (12) of the statutes is amended to read: 125.02 (12) “Peace officer” means a sheriff, undersheriff, deputy sheriff, police officer, constable, marshal, deputy marshal or any employee of the department division or of the department of justice authorized to act under this chapter.
73,21fSection 21f. 125.02 (13) of the statutes is amended to read: 125.02 (13) Except as provided in ss. 125.27 (6) and 125.51 (5) (g), “permit” means any permit issued by the department division under this chapter.
73,21gSection 21g. 125.02 (14m) of the statutes is amended to read: 125.02 (14m) “Premises” means the area described in a license or permit, excluding a permit issued under s. 125.175.
73,21hSection 21h. 125.02 (14m) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read: 125.02 (14m) “Premises” means the area described in a license or permit, excluding a permit issued under s. 125.175 or 125.24.
73,21iSection 21i. 125.02 (16) of the statutes is renumbered 125.02 (16) (am). 73,21jSection 21j. 125.02 (16) (bm) of the statutes is created to read: 125.02 (16) (bm) “Rectifier” does not include a “Class B” licensee that prepares, stores, or dispenses mixed drinks in advance of sale in compliance with s. 125.51 (3) (bg).
73,21kSection 21k. 125.02 (23) of the statutes is amended to read: 125.02 (23) “Wine collector” means an individual who meets the standards established by the department division by rule and who is registered with the department division as a collector of wine.
73,21LSection 21L. 125.025 of the statutes is created to read: 125.025 Powers and duties of division. (1) Administration; personnel. (a) The division, under the direction and supervision of the administrator, shall administer this chapter and have jurisdiction over alcohol beverages regulation, enforcement, and education in this state. The division is responsible for administering regulatory programs; promoting regulatory transparency; promoting statutory changes to create clarity, consistency, and simplicity in alcohol beverage regulatory requirements; and ensuring active, consistent enforcement of alcohol beverage laws.
(b) The administrator may appoint, in the classified service, special agents and other employees necessary to carry out the permitting, audit, legal, education, and enforcement functions of the division. The division shall employ no fewer than 10 alcohol beverage field agents to perform enforcement activities under the direction of the director of the bureau created under s. 15.433 (2) (b) dedicated to enforcement.
(c) The administrator and any employee of the division may not be employed by or have a substantial financial interest in the alcohol beverages industry or any business subject to the division’s jurisdiction.
(2) Police powers. The division shall enforce, and the duly authorized employees of the division shall have all necessary police powers to prevent violations of, this chapter.
(3) Inspection for enforcement. Duly authorized employees of the department of justice and the division and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may, during normal business hours, enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, rectifier, wholesaler, or retailer and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether this chapter is being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit issued under this chapter and is punishable under s. 125.11 (3).
(4) List of permittees. The division shall provide the department with all information necessary for the department to publish the information specified in s. 139.11 (4) (a) 2. and (b) 2.