Wis. Admin. Code § Tax 7.45 — Procedure for apportionment of costs of administration of s. 125.69 (4) (e), Stats

125.69 (4) (e), Stats.

Tax 7.45(1) (1) All direct and indirect costs of administering s. 125.69 (4) (e) , Stats., including costs for supplies, equipment, and rent and clerical, investigative, administrative and supervisory help, shall be borne by the intoxicating liquor permittees. The aggregate of such costs shall be determined by the division semiannually and shall be prorated by it among the permittees at any time licensed in each period covered. Each such permittee shall be billed its share of such aggregate costs and such bill shall be paid within 10 days of the billing date.

Tax 7.45(2) (2) The costs of administration for each 6-month period shall be prorated among the permittees licensed in such period on the basis of estimated dollar sales to retailers based upon reported gallons and liters of wine and liquor sold to retailers by each permittee. Whenever the sales of a permittee have not been reported to the division, the division shall estimate an unreported sale for purposes of such proration.