​​​​​Cooperative associations organized under Chapter 185, Wis. Stats., (which carry on the business of generating, transmitting or distributing electric energy to its members at wholesale or retail) should file these forms on or before March 15 each year. Each cooperative association must pay, in lieu of all other general property and income taxes, an annual license fee calculated on that portion of its total gross revenues apportioned to Wisconsin, per sec. 76.48(1G)(d), Wis. Stats.