{"data":{"id":"us-wi/wis.-stat.-77.97","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.97","heading":"Use of revenue.","body":"The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the economic development fund under s. 25.49.","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/77.97","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":"83fc7990e098c07ed2b1f2a6d662799f790546eb4b8c0ac591fa900ef2e0789e","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.96","next":"us-wi/wis.-stat.-77.98"},"notice":"GroundRules: Original legal text. Not legal advice."}