Section 77.96 - Administration(1) An entity's taxable year for the surcharge under this subchapter is the same as the entity's taxable year for the taxes under ch. 71.(2) The surcharge under this subchapter is due on the date on which the entity's return under ch. 71 is due without regard to any extension.(3) The department of revenue shall levy, enforce and collect the surcharge under this subchapter.(4) Sections 71.74 (1) to (3), (6), (7) and (9) to (15), 71.75 (1), (2), (4), (5) and (6) to (10), 71.76, 71.77, 71.78 (1) to (8), 71.80 (1) (a) to (d), (3), (3m), (6), (8) to (12), (14) and (18), 71.87, 71.88, 71.89, 71.90, 71.91 and 71.93, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.(5) Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file an accurate statement of its gross tax liability. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12 percent per year.(5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.(6) The department of revenue shall refer to the surcharge under this subchapter as the economic development surcharge.Amended by Acts 2013 ch, 20,s 1501s, eff. 7/2/2013.1989 a. 335; 1991 a. 39, 269, 315; 1993 a. 16; 1997 a. 27; 1999 a. 9; 2011 a. 32.