{"data":{"id":"us-wi/wis.-stat.-77.94","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.94","heading":"Surcharge determination.","body":"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.","path":["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"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.94","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"500ac73415c9759595cd285792548275c53e9a340597bf2dd968402f5ad78453","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.935","next":"us-wi/wis.-stat.-77.95"},"notice":"GroundRules: Original legal text. Not legal advice."}