Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Early Care Regulation
Child Care Licensing Procedure Manual
Denials due to state tax delinquency are handled differently than other types of denials. Under the authority of Wis. Stat. § 48.715(7), BECR must deny a child care or day camp license if the Department of Revenue certifies under Wis. Stat. § 73.0301, that the licensee is liable for delinquent taxes. An action taken under this subsection is subject to review only as provided under s. 73.0301(5) and not as provided in Wis. Stat. § 48.72.
Once BECR initiates a denial based on a certified tax delinquency, the licensee may file a written request with the Department of Revenue to have the certification of tax delinquency on which the denial is based reviewed at a hearing under Wis. Stat. § 73.0301(5)(a). Such a hearing is conducted by the Department of Revenue and is limited to questions of mistaken identity of the licensee and of prior payment of the delinquent taxes for which the Department of Revenue certified that the licensee is liable. A licensee’s request for a hearing must be filed with the Department of Revenue within thirty (30) days from the date of BECR’s Notice of Denial.
For more information regarding denials resulting from state tax delinquencies, see the section titled Tax Delinquency Denial and Revocation.
This page last updated 10/2019.