2019 Wisconsin Act 9

9,1570f Section 1570f. 118.40 (2r) (e) 2p. a. of the statutes, as affected by 2019 Wisconsin Act .... (this act), is amended to read:

118.40 (2r) (e) 2p. a. Add the amounts appropriated in the current fiscal year under s. 20.255 (2), except s. 20.255 (2) (ac), (aw), (az), (bb), (dg), (dj), (fm), (fp), (fq), (fr), (fu), (k), and (m); and s. 20.505 (4) (es); and the amount, as determined by the secretary of administration, of the appropriation under s. 20.505 (4) (s) allocated for payments to telecommunications providers under contracts with school districts and cooperative educational service agencies under s. 16.971 (13).

9,1687 Section 1687. 120.13 (14) (b) 1. of the statutes is amended to read:

120.13 (14) (b) 1. If a person who has contracted under par. (a) to provide a child care program is convicted of a serious crime, as defined in s. 48.686 (1) (c), or if a caregiver specified in s. 48.686 (1) (ag) 1. or a nonclient resident, as defined in s. 48.686 (1) (bm), of the subject to a background check under s. 48.686 (2) who operates, works at, or resides at a child care program contracted for under par. (a), is convicted or adjudicated delinquent for committing a serious crime on or after his or her 10th birthday, as defined under s. 48.686 (1) (c), the school board shall rescind the contract of the contractor for the child care program immediately upon providing written notice of the rescission and the grounds for the rescission and an explanation of the process for appealing the rescission.

9,1688 Section 1688. 120.13 (14) (b) 2. of the statutes is amended to read:

120.13 (14) (b) 2. If a person who has contracted under par. (a) to provide a child care program is the subject of a pending criminal charge alleging that the person has committed a serious crime, as defined in s. 48.686 (1) (c), or if a caregiver specified in s. 48.686 (1) (ag) 1. or a nonclient resident, as defined in s. 48.686 (1) (bm), of the subject to a background check under s. 48.686 (2) who operates, works at, or resides at a child care program contracted for under par. (a) is the subject of a pending criminal charge or delinquency petition alleging that the person has committed a serious crime on or after his or her 10th birthday, as defined in s. 48.686 (1) (c), the school board shall immediately suspend the contract of the contractor for the child care program until the school board obtains information regarding the final disposition of the charge or delinquency petition indicating that the person is not ineligible to provide operate, work at, or reside at a child care program under this subsection.

9,1722d Section 1722d. 121.905 (1) (b) 2. of the statutes is amended to read:

121.905 (1) (b) 2. Except as provided in subd. 3., if a referendum on a resolution adopted by a school board under s. 121.91 (3) (a) is held during the 2018-19 school year or any school year thereafter and a majority of those voting reject the resolution, for the 3 school years following the school year during which the referendum is held, that school district's “revenue ceiling” is the applicable amount under par. (a) plus the increase under subds. 4. to 7. for the school year during which the referendum is held.

9,1722e Section 1722e. 121.905 (1) (b) 3. of the statutes is amended to read:

121.905 (1) (b) 3. If, during the 3-school-year period during which a school district's revenue ceiling is an amount determined under subd. 1. or 2., a referendum on a resolution adopted by the school board under s. 121.91 (3) (a) is held and a majority of those voting approve the resolution, beginning in the school year immediately following the school year during which the referendum is held, the school district's “revenue ceiling” is the amount under par. (a) plus any applicable increase under subds. 4. to 7.

9,1722h Section 1722h. 121.905 (1) (b) 4. of the statutes is created to read:

121.905 (1) (b) 4. In the 2019-20 school year, “revenue ceiling” means the amount under par. (a) for that school year plus $200.

9,1722i Section 1722i. 121.905 (1) (b) 5. of the statutes is created to read:

121.905 (1) (b) 5. In the 2020-21 school year, “revenue ceiling” means the amount under par. (a) for that school year plus $400.

9,1722j Section 1722j. 121.905 (1) (b) 6. of the statutes is created to read:

121.905 (1) (b) 6. In the 2021-22 school year, “revenue ceiling” means the amount under par. (a) for that school year plus $300.

9,1722k Section 1722k. 121.905 (1) (b) 7. of the statutes is created to read:

121.905 (1) (b) 7. In the 2022-23 school year and each subsequent school year, “revenue ceiling” means the amount under par. (a) for that school year plus $200.

9,1724 Section 1724. 121.905 (3) (c) 6. of the statutes is amended to read:

121.905 (3) (c) 6. For the limit for each of the 2015-16 to 2018-19 school year or years, for the 2021-22 school year, and for any school year thereafter, make no adjustment to the result under par. (b).

9,1725 Section 1725. 121.905 (3) (c) 7. of the statutes is created to read:

121.905 (3) (c) 7. For the limit for the 2019-20 school year, add $175 to the result under par. (b).

9,1726 Section 1726. 121.905 (3) (c) 8. of the statutes is created to read:

121.905 (3) (c) 8. For the limit for the 2020-21 school year, add $179 to the result under par. (b).

9,1729 Section 1729. 121.91 (2m) (im) of the statutes is created to read:

121.91 (2m) (im) Notwithstanding par. (i) and except as provided in subs. (3), (4), and (8), a school district cannot increase its revenues for the 2019-20 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 $175.

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: