Wis. Admin. Code § Tax 7.035 — Qualifications for and issuance of licenses and permits

Tax 7.035(1) (1) Definitions. In this section:

Tax 7.035(1)(a) (a) “Date the license was granted” means the date a municipal issuing authority approved a license to be issued.

Tax 7.035(1)(b) (b) “Date the license was issued” means the date a municipal official provided a license certificate document to the licensee.

Tax 7.035(1)(c) (c) “Retail license certificate” means the license document issued by a municipality to a licensee.

Tax 7.035(2) (2) Qualifications.

Tax 7.035(2)(a) (a) For purposes of s. 125.04 (5) (a) 2. , Stats., continuous residency shall be established at least 90 days prior to the date of submission of a complete application for a license or permit and shall be maintained for as long as the license or permit is held by the person.

Tax 7.035(2)(b) (b) Notwithstanding s. 125.04 (5) (a) 4. , Stats., unless an applicant is required under ch. 77 , Stats., to obtain a seller’s permit, a seller’s permit may not be required for the sole purpose of complying with s. 125.04 (5) (a) 4. , Stats.

Tax 7.035(2)(c) (c) The qualification requirements for a corporation or limited liability company under s. 125.04 (5) (c) , Stats., also apply to a related or affiliate business entity within the ownership structure of the applicant, including an individual or person who is an officer or director, or member or manager.

Tax 7.035(3) (3) Limited liability companies.

Tax 7.035(3)(a) (a) Pursuant to s. 125.02 (14) , Stats., an applicant that is a single-owner limited liability company disregarded as a separate entity under ch. 71 , Stats., may apply for the license or permit under either the limited liability company or the single-owner.

Tax 7.035(3)(b) (b) The person named as the applicant on the application form shall be issued the license or permit, if granted by the issuing authority.

Tax 7.035(3)(c) (c) Whenever the person named as the applicant under par. (b) is an individual, the standards under s. 125.04 (5) (a) , Stats., apply rather than those under s. 125.04 (5) (c) , Stats.

Tax 7.035(4) (4) License document requirements.

Tax 7.035(4)(a) (a) Retail license certificates issued by a municipality to a licensee shall include all the following information:

Tax 7.035(4)(a)1. 1. The municipality that issued the license.

Tax 7.035(4)(a)2. 2. The county where the licensed premises is located.

Tax 7.035(4)(a)3. 3. A particular description of the licensed premises as provided in s. Tax 7.20 (4) .

Tax 7.035(4)(a)4. 4. Whenever a license is issued to a sole proprietor, the name of the individual to whom the license is issued.

Tax 7.035(4)(a)5. 5. Whenever a license is issued to a partnership, the name of the partnership to whom the license is issued and the name of every partner.

Tax 7.035(4)(a)6. 6. Whenever a license is issued to a corporation, limited liability company, association, club, or other business organization, the name of the entity to whom the license is issued, and the name of the agent appointed under s. 125.04 (6) , Stats.

Tax 7.035(4)(a)7. 7. Subject to par. (b) , whether the license is a Class “A”, “Class A”, Class “B”, “Class B”, or “Class C” license.

Tax 7.035(4)(a)8. 8. The type of alcohol beverages authorized for sale.

Tax 7.035(4)(a)9. 9. The amount of the fee paid by the licensee for the license.

Tax 7.035(4)(a)10. 10. The date the license was granted by the municipal governing body.

Tax 7.035(4)(a)11. 11. The date the license was issued by the municipality.

Tax 7.035(4)(a)12. 12. The commencement date and the expiration date of the license.

Tax 7.035(4)(a)13. 13. The signature of the municipal official authorized by the municipal governing body to act as signatory.

Tax 7.035(4)(b) (b) Whenever a person holds two types of licenses for the same premises, a municipality may issue a single retail license certificate that includes the information for both license types.