DWD 60.10(3)(a)(a) The operator shall transact all business on a 30 calendar day cash basis and shall pay all obligations promptly when due.

DWD 60.10(3)(b)(b) The operator shall pay and discharge any obligations within 30 days after written notice from the department that:

DWD 60.10(3)(b)2.2. The department has received a complaint concerning monies due a business creditor of the operator, or has been asked to provide assistance in the collection of these monies.

DWD 60.10(4)(4) Merchandise. Only merchandise of a class or type authorized by the permit or contract shall be sold by the operator or the operator’s employes.

DWD 60.10(5)(5) Display of license. The operator shall at all times conspicuously display at the business enterprise location the license issued by the department and shall neither cause nor permit the license to be covered or removed.

DWD 60.10(6)(a)(a) Operator responsibility. The operator shall:

DWD 60.10(6)(a)1.1. Establish and maintain a business checking account in a depository commercial bank chartered to do business in the state of Wisconsin, deposit all business receipts and revenues therein, and insure that business and personal funds shall not become mingled in the account;

DWD 60.10(6)(a)2.2. Keep and preserve a full and complete record of all receipts and disbursements required by internal revenue service guidelines;

DWD 60.10(6)(a)3.3. Prepare and submit to the department, on or before the 5th working day of each month, a sales report for the previous month along with all bills paid that month;

DWD 60.10(6)(a)4.4. Make available to the department during regular business hours all records and books of account for the purpose of review or audit; and

DWD 60.10(6)(a)5.5. Provide or report to the department in the form prescribed information about the business enterprise required by this chapter or otherwise requested by the department.

DWD 60.10(6)(b)(b) Department responsibility. The department shall assist the operator in the establishment of proper books of account and record-keeping procedures.

DWD 60.10(7)(7) Payment of fees. The operator shall, within 30 days from the date of invoice, send all fees to the department which are owed to the department for the preceding month. Fees may be paid by check or money order made payable to the department’s business enterprise program and sent to the address on the invoice.

DWD 60.10(8)(a)(a) All reports required pursuant to sub. (6) (a) received after the due date shall be assessed a late penalty charge as determined annually by the department in consultation with the committee.

DWD 60.10(8)(b)(b) All fees required pursuant to s. DWD 60.11 received after the due date shall be assessed an interest charge of 1% per month (12% per annum) of the unpaid balance.

DWD 60.10(8)(c)(c) If the reports or fees are late due to reasons beyond the operator’s control, the penalty may be waived by the department upon receipt of the set-aside fees or fully completed reports accompanied by a statement justifying the lateness.

DWD 60.10(9)(a)(a) Every operator shall obtain a Wisconsin seller’s permit in the operator’s name.

DWD 60.10(9)(b)(b) If the department obtains the seller’s permit, the operator shall reimburse the department for the permit.

DWD 60.10(9)(c)(c) The operator shall pay in full within prescribed time limits all state sales tax due and shall comply with the provisions of ss. 77.51 and 77.52, Stats.

DWD 60.11(1)(1) Requirement. The department shall collect, maintain and administer funds from the net proceeds of the operation of each business enterprise, including vendor-owned enterprises, in accordance with provisions of this section.

DWD 60.11(2)(a)(a) Funds that the department requires be set aside shall be computed on the basis of a percentage of the individual operator’s net proceeds for a given month. The department may each year reconsider and change that percentage to ensure that set-aside funds are sufficient for the uses made of these funds. Set-aside charges for vendor-owned enterprises shall be at a reduced rate to reflect vendor-owner responsibility for maintenance, repair and replacement of all business enterprise equipment.