Wis. Admin. Code Department of Revenue Tax 8.63 - Liquor wholesaler warehouse facilities
(1) MINIMUM
REQUIREMENTS FOR WAREHOUSE FACILITIES. The premises described in a permit
issued under s. 125.54, Stats., shall be a
minimum of 1,000 square feet of floor space and shall be located in a
free-standing building that is not part of or connected to a premises covered
by a retail license or permit issued under s.
125.51, Stats.
(1m) EXCEPTION TO MINIMUM REQUIREMENTS. The
secretary of revenue may waive the requirement that a premises described in a
permit issued under s.
125.54, Stats., be a minimum of
1,000 square feet of floor space when the secretary determines the waiver fair
and equitable, if the applicant or permittee does both of the following:
(a) Submits a written request for a waiver
along with the application for issuance or renewal of a permit.
(b) Clearly indicates how the requirements
described in sub. (1) and s.
125.54(7),
Stats., other than the requirement that the premises described in the permit be
a minimum of 1,000 square feet of floor space, will be or have been
met.
(2) PURCHASES BY A
WHOLESALER. Every permittee under s.
125.54, Stats., shall retain
invoices covering all purchases of intoxicating liquor stored at the premises
described in the permit for a period of 2 years from the date of the invoice.
Such invoices shall be retained on the premises described in the permit and
shall be open to inspection at all reasonable times by any representative of
the department.
(3) INVENTORY
RECORDS. Every permittee under s.
125.54, Stats., shall complete a
written inventory listing the entire stock of intoxicating liquor stored at the
premises described in the permit as of the close of business on the last day of
every month. A copy of the inventory listing shall be retained on the premises
described in the permit for 2 years from the date the inventory is completed
and shall be open to inspection at all reasonable times by any representative
of the department.
(4) INSPECTIONS
OF WAREHOUSE FACILITIES. Before issuing a permit under s.
125.54, Stats., the department
shall conduct a site inspection of the premises described in the permit
application to determine if such premises meets the minimum requirements
described in sub. (1). The department shall also conduct periodic site
inspections of premises described in permits issued under s.
125.54, Stats. Site inspections
shall be conducted by department personnel generally familiar with activities
of intoxicating liquor wholesalers.
(5) BACKGROUND INVESTIGATIONS OF APPLICANTS.
Before issuing a permit under s.
125.54, Stats., the department
shall conduct a background investigation to determine that the applicant is
qualified to hold the permit. The background investigation shall be limited to
obtaining information that is necessary to enable the department to verify that
the applicant meets the eligibility requirements described in s.
125.54(2),
Stats.
(6) PROCESSING OF PERMITS BY
THE DEPARTMENT. All applications for issuance or renewal of permits under s.
125.54, Stats., shall be
processed by department personnel generally familiar with activities of
intoxicating liquor wholesalers. The issuance and renewal of permits shall be
done in coordination with the enforcement of the requirements of s.
125.54(7),
Stats., including the inspections under sub. (4) and the background
investigations under sub. (5).
Notes
Section 125.54(7), Stats., was created by 2005 Wis. Act 25, effective July 27, 2005.
Note: This section interprets s. 125.54(7), Stats.
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