Maintenance of Effort Reporting

​​​​​​​​Under state law, municipalities and counties are required to submit the Maintenance of Effort Report ​(MOE) to the Wisconsin Department of Revenue each year (sec. 66.0608(2m), Wis. Stats.).

MOE Form and Applicable Certifications

Form​Name/DescriptionFiler and Due DatesDownload filing reminders
SL-305​Maintenance of Effort Report InstructionsCounty and Municipal Clerk submits to DOR by July 1 2-week 1-day
SL-306Law Enforcement CertificationPerson in charge of providing law enforcement submits to Municipal Clerk
by June 15​
2-week
1-day
SL-307Combined Fire/Emergency Medical Services CertificationPerson in charge of providing combined fire services and EMS submits to County/Municipal Clerk by June 15
2-week
1-day
SL-308Fire Services CertificationPerson in charge of providing fire services submits to County/Municipal Clerk
by June 15
2-week
1-day
SL-309​Emergency Medical Services CertificationPerson in charge of providing EMS submits to County/Municipal Clerk by June 15​
2-week
1-day

MOE Resources                                         My DOR Government Account


Questions?

Contact us at lgs@wisconsin.gov.​