GroundRules
Wis. Stat. § 77.94: Surcharge determination.
Where this section sits in the code
- Chs. 70-79, Taxation
- Chapter 77 Taxation Of Forest Croplands; Real Estate Transfer Fees; Sales And Use Taxes; County, Municipality, And Special District Sales And Use Taxes; Managed Forest Land; Economic Development Surcharge; Local Food And Beverage Tax; Local Rental Car Tax; Premier Resort Area Taxes; State Rental Vehicle Fee; Dry Cleaning Fees
- SUBCHAPTER VII ECONOMIC DEVELOPMENT SURCHARGE
The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.
Collected 2026-09-05T12:00:39Z. Source file · JSON