Wisconsin Code § 174.08

License fees paid to county treasurer
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(1) Except as provided in sub. (2), every collecting official shall pay all
dog license taxes to the town, village, or city treasurer or other tax
collecting officer who shall deduct any additional tax that may
have been levied by the municipal governing body and pay the remainder to the county treasurer at the time settlement is made
with the county treasurer for collections of personal property
taxes, and shall at the same time report in writing to the county
clerk the licenses issued. The report shall be in the form prescribed by the department, and the forms shall be furnished by
the county clerks.
(2) In a county in which an agreement under s. 174.10 (2) is
in effect, a collecting official who is not the intergovernmental
commission shall pay all dog license taxes to the intergovernmental commission and shall report the licenses issued to the intergovernmental commission.

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