Wisconsin Statutes Taxation (Ch. 70 to 79) § 70.3965. Fund administrative fee

There is imposed an investment and local impact fund administrative fee on each person that has gross proceeds. On or before July 31 the department shall calculate the fee imposed on each such person by dividing the person's gross proceeds for the previous year by the total gross proceeds of all persons for that year and by multiplying the resulting fraction by the amount expended under s. 20.566(7)(g) for the previous fiscal year. Each person who is subject to a fee under this section shall pay that fee on or before August 15.