Section 19.04. Expenditure restraint worksheet.

 

(1)   General. Each municipality that meets the requirement in s. Tax 19.03 (2) (a) shall receive from the department of revenue an expenditure restraint worksheet. The department's expenditure restraint worksheet shall be completed and returned to the department along with the budgets described in s. Tax 19.05 .

(2)   Purpose. The expenditure restraint worksheet shall be used by the department of revenue to determine if the municipality meets the eligibility requirement in s. Tax 19.03 (2) (c) .

(3)   Due date.

(b) For purposes of the 1992 and subsequent years' expenditure restraint payments, the department's expenditure restraint worksheet shall be completed and returned to the department of revenue on or before May 1 of the year of the statement.

(c) To be considered timely filed, the expenditure restraint worksheet, if mailed to the department of revenue, shall be mailed in a properly addressed envelope, postmarked before midnight of the due date in par. (b) and received by the department of revenue not more than 5 days after the due date in par. (b) .

History: Cr. Register, July, 1991, No. 427 , eff. 8-1-91; am. (1), (2), (3) (b) and (c), r. (3) (a) and (4), Register, December, 1998, No. 516 .