AB50,21526Section 2152. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
AB50,1080,197121.91 (2m) (s) 1. b. Add an amount equal to the amount of revenue increase
8per pupil allowed under this subsection for the previous school year multiplied by
9the sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a
10decimal to the result under subd. 1. a., except that in calculating the limit for the
112013-14 school year and the 2014-15 school year, add $75 to the result under subd.
121. a., in calculating the limit for the 2019-20 school year, add $175 to the result
13under subd. 1. a., in calculating the limit for the 2020-21 school year, add $179 to
14the result under subd. 1. a., and in calculating the limit for the 2023-24 school year
15and the 2024-25 each school year, add $325 thereafter, add the amount under par.
16(j) 2m. for that school year to the result under subd. 1. a. In the 2015-16 to 2018-19
17school years, the 2021-22 school year, and the 2022-23 school year, the 2025-26
18school year, and any school year thereafter, make no adjustment to the result under
19subd. 1. a.
AB50,215320Section 2153. 121.91 (4) (p) 1. of the statutes is amended to read:
AB50,1081,221121.91 (4) (p) 1. The limit otherwise applicable to a school district under sub.
22(2m) in any school year is increased by the amount of any reduction to that school
23districts state aid payment made under s. 118.51 (16) (b) 2. and (c) or (17) (c) 2. or
24(cm) 2. or s. 118.51 (17) (cm) 2., 2023 stats., in the previous school year for a pupil

1who was not included in the calculation of the number of pupils enrolled in that
2school district in the previous school year.
AB50,21543Section 2154. 125.025 (5) of the statutes is created to read:
AB50,1081,74125.025 (5) Fees. All fees collected by the division in connection with permits
5issued under this chapter, including permit fees and other associated
6administrative fees, shall be credited to the appropriation account under s. 20.566
7(9) (g).
AB50,21558Section 2155. 125.06 (6) of the statutes is amended to read:
AB50,1081,129125.06 (6) Public parks. The sale of fermented malt beverages and wine in
10any public park operated by a county or municipality. Fermented malt beverages
11and wine shall be sold by officers or employees of the county or municipality under
12an ordinance, resolution, rule or regulation enacted by the governing body.
AB50,215613Section 2156. 125.07 (4) (d) of the statutes is amended to read:
AB50,1081,1714125.07 (4) (d) A person who is under 17 years of age a minor on the date of
15disposition is subject to s. 938.344 unless proceedings have been instituted against
16the person in a court of civil or criminal jurisdiction after dismissal of the citation
17under s. 938.344 (3).
AB50,215718Section 2157. 125.07 (4) (e) 1. of the statutes is amended to read:
AB50,1081,2019125.07 (4) (e) 1. In this paragraph, defendant means a person found guilty
20of violating par. (a) or (b) who is 17, 18, 19 or 20 an adult under 21 years of age.
AB50,215821Section 2158. 125.085 (3) (bt) of the statutes is amended to read:
AB50,1082,222125.085 (3) (bt) A person who is under 17 years of age a minor on the date of
23disposition is subject to s. 938.344 unless proceedings have been instituted against

1the person in a court of civil or criminal jurisdiction after dismissal of the citation
2under s. 938.344 (3).
AB50,21593Section 2159. 125.09 (6) of the statutes is amended to read:
AB50,1082,74125.09 (6) Municipal stores sales. No municipality may engage in the sale
5of alcohol beverages, except as authorized under s. ss. 125.06 (6) and 125.26 (6).
6This subsection does not apply to municipal stores in operation on November 6,
71969.
AB50,21608Section 2160. 125.28 (4) of the statutes is amended to read:
AB50,1082,149125.28 (4) The amount of the permit fee shall be established by the division
10and shall be an amount that is sufficient to fund one special agent position
11dedicated to alcohol and tobacco enforcement in the division, but the permit fee but
12may not exceed $2,500 per year or fractional part thereof. All permit fees received
13under this subsection shall be credited to the appropriation account under s. 20.566
14(1) (hd).
AB50,216115Section 2161. 125.535 (2) of the statutes is amended to read:
AB50,1082,1916125.535 (2) Annual permit fee. The division may, by rule, establish an
17annual fee, not to exceed $100, for each permit issued under this section. All fees
18collected under this subsection shall be credited to the appropriation account under
19s. 20.566 (1) (ha).
AB50,216220Section 2162. 125.69 (4) (e) of the statutes is amended to read:
AB50,1083,221125.69 (4) (e) Costs. The cost of administering this subsection shall be
22charged to the manufacturer, rectifier and wholesaler permittees. The division
23shall determine the costs and shall establish the procedure for apportioning the
24cost against the permittees and provide for the method of payment to the division.

1All moneys collected by the division under this paragraph shall be credited to the
2appropriation account under s. 20.566 (9) (g).
AB50,21633Section 2163. 139.06 (1) (a) of the statutes is amended to read:
AB50,1083,104139.06 (1) (a) The taxes imposed under s. 139.03 (intro.) on intoxicating liquor
5at the rates under s. 139.03 (2m) shall be paid to, and a monthly return filed with,
6the department of revenue on or before the 15th of the month following the month
7in which the tax liability is incurred. An administrative fee of 11 cents per gallon on
8intoxicating liquor taxed at the rates under s. 139.03 (2m) is imposed, shall be paid
9along with the taxes and shall be deposited in credited to the appropriation under s.
1020.566 (1) (ha) (9) (g).
AB50,216411Section 2164. 139.44 (4) of the statutes is amended to read:
AB50,1083,1512139.44 (4) Any person who refuses to permit the examination or inspection
13authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or
14imprisoned not more than 90 days or both. Such refusal shall be cause for
15immediate suspension or revocation of permit by the secretary.
AB50,216516Section 2165. Subchapter III (title) of chapter 139 [precedes 139.75] of the
17statutes is amended to read:
AB50,1083,1818CHAPTER 139
AB50,1083,2119SUBCHAPTER III

20TOBACCO PRODUCTS TAX AND

21VAPOR PRODUCTS TAXES