Opinion ID: 2010922
Heading Depth: 1
Heading Rank: 3

Heading: Test of Ambiguity.

Text: This court has consistently used the same test for ambiguity: A statute or portion thereof is ambiguous when it is capable of being understood by reasonably well-informed persons in either of two or more senses. State ex rel. Neelen v. Lucas (1964), 24 Wis. 2d 262, 267, 128 N. W. 2d 425, citing State ex rel. West Allis v. Dieringer (1957), 275 Wis. 208, 218, 81 N. W. 2d 533. Whenever a case such as this one is before the court, however, it is obvious that people disagree as to the meaning to be given to a statute. This alone cannot be controlling. The court should look to the language of the statute itself to determine if well-informed persons should have become confused.  . . .In construing or `interpreting' a statute the court is not at liberty to disregard the plain, clear words of the statute. State v. Pratt (1967), 36 Wis. 2d 312, 317, 153 N. W. 2d 18. Now it is necessary to look to the statute itself: 77.52 Imposition of selective retail sales tax. (1) For the privilege of selling, leasing or renting the tangible personal property herein described at retail a tax is hereby imposed upon all retailers at the rate of 3 per cent of the gross receipts from the sale, lease or rental of such tangible personal property sold, leased or rented at retail in this state on or after February 1, 1962. (a) The tax imposed herein applies to the sale, lease or rental of the following: . . . 7. Meals, food, food products and beverages for human consumption sold by restaurants, hotels, cafes, bars, caterers, lunch counters, wagons, and other establishments engaged in the business of preparing food or beverages and selling for direct consumption on or off the premises, . . . [followed by exceptions which are not pertinent to this case]. Giving the words of the statute their ordinary meaning, the statute appears to be plain and unambiguous. We read the statute to say: The entire gross receipts resulting from the sale of meals, food, food products, or beverages are subject to the selective sales tax from the following establishments: 1. Restaurants, hotels, cafes, bars, caterers, lunch counters, wagons, and 2. Any other establishment which meets the following test: (a) Is engaged in the business of preparing food or beverages, and (b) Sells for direct consumption on or off the premises. The placing of a comma after wagons in sec. 77.52 (1) (a) 7, Stats., indicates that the clause . . . engaged in the business of preparing food or beverages and selling for direct consumption on or off the premises . . . modifies only other establishments. This seems to be the only logical interpretation of the statutory language. This, however, is not the test which has been applied by the department. We do not believe respondent would argue with this overall interpretation of the statute. Respondent claims to be outside the application of the statute because of his interpretation of some of the words in the statute.