Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 7.20 — Retail premises
Tax 7.20(1) (1) A retail license shall be issued for a fixed premises describing land or buildings.
Tax 7.20(2) (2) No person may be issued a retail license unless the person is the owner or the lessee, or has written permission from the owner for use of the premises described in the license application. An applicant shall have, and each licensee shall maintain, complete control over the premises described in the license application, which is not shared by another person.
Tax 7.20(3) (3)
Tax 7.20(3)(a) (a) For purposes of s. 125.51 (8) , Stats., a licensed premises is not a connecting premises if it is completely separated from another licensed premises by floor-to-ceiling walls and has its own primary entrance to the premises.
Tax 7.20(3)(b) (b) Except as provided under s. 125.51 (8) , Stats., no municipality may issue, and no person may hold, the following retail license types for the same or connecting premises:
Tax 7.20(3)(b)1. 1. Class “B” and Class “A”
Tax 7.20(3)(b)2. 2. Class “B” and “Class A”
Tax 7.20(3)(b)3. 3. “Class B” and Class “A”
Tax 7.20(3)(b)4. 4. “Class B” and “Class A”
Tax 7.20(3)(b)5. 5. “Class B” and “Class C”
Tax 7.20(3)(b)6. 6. “Class C” and Class “A”’
Tax 7.20(3)(b)7. 7. “Class C” and “Class A”
Tax 7.20(4) (4) Every application for a retail license shall include a premises description that describes the land or buildings, or both, to be licensed, including detailed descriptions of the rooms within such buildings.
Tax 7.20(5) (5) No retail license may be granted where the premises described in the application is not contiguous.
Source: official text