Filing claims; payroll.
Subject to the limitations provided in this subsection and s. 238.396, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount calculated as follows: 1.
(1)#
Determine the zone payroll for the taxable year for full-time employees employed by the claimant.
(2)#
Multiply the amount determined under subd. 1. by 17 percent.