Wisconsin Department of Children and Families - Division of Early Care and Education
Bureau of Early Care Regulation
Child Care Licensing Procedure Manual
The Bureau of Early Care Regulation (BECR) is required to deny or revoke a child care license for nonpayment of delinquent Wisconsin state taxes owed to the Wisconsin Department of Revenue (DOR) by a license applicant or licensee. Pursuant to Wis. Stat. § 48.715(7) and Wis. Admin. Code §§ DCF 250.11(8)(d), DCF 251.11(7)(d) and DCF 252.05(7)(d), BECR must deny or revoke a child care license if DOR certifies under Wis. Stat. § 73.0301 that the applicant or licensee is liable for delinquent taxes. Such an action is subject to review only as provided under Wis. Stat. § 73.0301(5) and not as provided in Wis. Stat. § 48.72.
DOR issues two certificates to applicants or licensees regarding tax delinquency status. The Occupational Licensing - Certificate of Delinquent Taxes is issued under Wis. Stat. § 73.0301, and verifies delinquent taxes of the applicant or licensee. DOR also issues the Occupational License Clearance Certificate, verifying that a tax delinquency has been satisfied and that the hold on an occupational license due to tax delinquency can be lifted.
BECR follows the procedures outlined below to determine tax delinquency status and initiate license denial or revocation.
This page last updated 12/2016.