Wis. Admin. Code § Tax 7.04 — Permits and fees

Tax 7.04(1) (1) Unless otherwise provided under this chapter or ch. 125 , Stats., an alcohol beverage permit shall be issued biennially and shall expire on the same date as the business tax registration certificate issued to the business under s. 73.03 (50) , Stats.

Tax 7.04(2) (2)

Tax 7.04(2)(a) (a) Whenever an alcohol beverage permit requires a premises, no person may be issued the alcohol beverage permit unless the person is the owner or the lessee, or has written permission from the owner for use of the premises described in the permit application. The applicant shall have, and each permittee shall maintain, complete control over the premises described in the permit application, which is not shared by another person.

Tax 7.04(2)(b) (b) An application for a production permit who is a contract producer under s. 125.21 (3) , Stats., shall specify on the permit application the premises for which the contract producer has complete control. An applicant for a production permit who is a recipe producer under s. 125.21 (3) , Stats., may not be required to specify a premises on the permit application.

Tax 7.04(3) (3)

Tax 7.04(3)(a) (a) Every alcohol beverage permit shall be issued for a fixed premises describing land or buildings.

Tax 7.04(3)(b) (b) Every application for a permit shall include a premises description that describes the land or buildings, or both, to be permitted, including a detailed description of the rooms within such buildings.

Tax 7.04(3)(c) (c) No permit may be granted unless the premises described in the application is contiguous.

Tax 7.04(3)(d) (d) The provisions in this subsection do not apply to permits issued under s. 125.175 , 125.22 , 125.24 , 125.27 (2) , 125.51 (5) (c) , or 125.65 , Stats.

Tax 7.04(4) (4) An alcohol beverage permit issued to a person for an out-of-state premises may be transferred to any other out-of-state premises that is approved by the division. An application for the transfer of a permit shall be made on the form prescribed by the division.

Tax 7.04(5) (5) Whenever an applicant for an alcohol beverage permit has an existing business tax registration certificate, the division may prorate the permit issuance fee based upon the number of months, or fraction thereof, remaining in the business tax registration cycle.

Tax 7.04(6) (6) Whenever a permittee surrenders their permit prior to its expiration, or if a permit is revoked or suspended by the division, the permit issuance or renewal fee shall not be refunded.

Tax 7.04(7) (7) Whenever a permit is not renewed, or an application for a permit is withdrawn or denied prior to issuance, an issuance or renewal fee identified in this section shall be returned or refunded to the permittee or applicant.

Tax 7.04(8) (8) An alcohol beverage permit issuance and renewal fee shall be determined in accordance with Table 7.04 and shall be paid by the applicant. An alcohol beverage permit issuance and renewal fee shall be paid in addition to both the business tax registration fee under s. 73.03 (50) , Stats., and the fees described in s. Tax 7.03 .