Section 121.83 - Computation of tuition(1)(a) The net school cost for a school year is the sum of the net cost of the general fund, the net cost of the debt service fund, all tuition revenues under this subchapter and special transfer aid under s. 121.85(6) (b) 2 and 3. for that school year for the agency of service, except as follows:1. If the agency of service does not transport the pupil to and from school: a. The cost of pupil transportation shall be subtracted.b. State aid for pupil transportation shall be added.2. If the agency of service counts the pupil under s. 121.05(1) (a) or (2), or on an alternate counting date under s. 121.05(3) or (3m), state general aid shall be subtracted.3. If the pupil receives special education and related services under subch. V of ch. 115: a. The cost of instruction and specified services shall be subtracted.b. The federal and state aid for pupil transportation and special education and related services shall be added.(b) The regular annual tuition rate is the net school cost divided by the average daily membership of the agency of service.(c) If the pupil receives special education and related services under subch. V of ch. 115, the special annual tuition rate is the sum of instructional and specified services costs unique to that program divided by the average daily membership of all pupils enrolled in the program, including those for whom tuition is paid.(d) The annual tuition rate is the sum of the regular annual tuition rate and the special annual tuition rate, if any.(e) The daily tuition rate is the annual tuition rate divided by the number of school days in the session.(2)(a) The tuition for the regular school year is the daily tuition rate multiplied by the number of school days the pupil was enrolled. No reduction of tuition may be made because of the absence of a pupil, unless the pupil was absent more than 10 consecutive school days, in which case a reduction shall be made only for the absence in excess of 10 school days.(b) The tuition for summer school shall be the daily tuition rate for the previous school year multiplied by the number of school days held in the previous school year times the summer average daily membership equivalent of the pupil.(3) All disbursements for tuition shall be made from the school district general fund. All receipts for tuition shall be made to the school district general fund.(4) Notwithstanding subs. (1) and (2), if a pupil who is not a resident of this state attends a virtual charter school in this state, the school board that contracted for the establishment of the virtual charter school shall charge tuition for the pupil in an amount equal to at least the amount determined under s. 118.51(16) (a) 3Amended by Acts 2013 ch, 257,s 24, eff. 4/10/2014.Amended by Acts 2013 ch, 20,s 1892, eff. 7/2/2013.1977 c. 29; 1981 c. 20; 1985 a. 29 ss. 1790 to 1792, 1794; Stats. 1985 s. 121.83; 1991 a. 39; 1997 a. 164; 2007 a. 222; 2009 a. 28.