Does the county payment to a municipal
library for library services provided to non-residents of the
municipality go to the library or the municipality’s general fund?
The payment goes to the library. Under Wis. Stat. 43.12(1), a county
that does not maintain a consolidated public library for the county
under sec. 43.57 and that contains residents who are not residents of a
municipality that maintains a public library under secs. 43.52 or 43.53
must pay to each public library in the county and to each public library
in an adjacent county, other than a county with a population of at
least 500,000, an amount based on a statutory formula. The statute
indicates that the payment is to the public library. The county payment
must be made to the library, either directly or to the library system
which then pays the library. The check must then be deposited with the
municipality in a fund under library board control.