Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Early Care Regulation
Child Care Licensing Procedure Manual
BECR must revoke or deny a child care license if DOR certifies under Wis. Stat. § 73.0301 that the licensee is liable for delinquent taxes. By the time BECR has notification from DOR of an applicant/licensee’s tax delinquency status, the applicant or licensee will have already received separate notification from DOR of the tax delinquency certification and will have had more than 30 days to address the delinquency with DOR.
The regional office manager checks the region’s folder on the “S” drive upon receipt of the email from the OPA indicating that DOR certifications and clearances have been moved to the regional folders. When there are tax delinquency certifications and clearances for applicants/licensees in the region, the regional office manager informs the licensing manager/licensing supervisor and the licensing specialist assigned to the center.
After confirming which provider the delinquency certificate applies to, the licensing specialist (or other staff person as assigned) prepares the denial or revocation letter, using the formats located in the Standardized Formats section of the BECR Intranet.
The denial or revocation letter is submitted to the licensing manager/licensing supervisor for review and signature. The letter notifies the applicant or licensee of their right to have the certificate of tax delinquency on which the license denial or revocation is based reviewed at a hearing before DOR under Wis. Stat. § 73.0301(5)(a). The letter indicates that under Wis. Stat. § 73.0301(5)(a), the issues at the hearing before DOR are limited to the questions of mistaken identity of the applicant or licensee and prior payment of the delinquent taxes. Attached to BECR’s denial or revocation letter is a copy of the Certificate of Delinquent Taxes. The letter is copied to DOR.
The letter is sent to the applicant or licensee by certified and regular U.S. mail. The request for a hearing must be filed with DOR within 30 days from the date of the notice of denial or revocation. An unfavorable decision by the DOR hearing examiner can be appealed to the Dane County Circuit Court under Wis. Stat. § 73.0301(2)(b)2.
The regional office manager is responsible for monitoring the region’s DOR folder and notifying the licensing manager/licensing supervisor and the licensing specialist if an Occupational License Clearance Certificate is issued prior to, or in response to, the issuance of the denial/revocation. A notice to withdraw the enforcement will be necessary if the enforcement has already been issued. The standardized format for withdrawing a revocation is located in the Standardized Formats section of the BECR Intranet.
The regional office follows usual procedures for entering enforcement actions into WISCCRS.
This page last updated 10/2020.