A cemetery authority is a business entity
engaged in the operation of a cemetery in the State of Wisconsin.
For the purposes of Department licensure, cemetery authority means
a cemetery association created under Ch. 157.062, Stats.,
or a corporation organized under Ch. 180
or 181,
Stats., which operates a cemetery.
Licensure is required
for every cemetery authority that operates more than one cemetery
shall apply for a separate license for each cemetery that is 5
acres or more in size; sells 20 or more cemetery lots or mausoleum
spaces during a calendar year; or has $100,000 or more in
pre-need trust accounts for a cemetery.
The following cemetery
authorities are exempt from registration: cemetery authority
of a cemetery organized, maintained and operated by a town, village,
city, church, synagogue or mosque, religious, fraternal or benevolent
society or incorporated college of a religious order.
