MADISON, WI (WTAQ) - The Wisconsin Taxpayer Alliance has issued a report that ranks the state's communities on how much they spend on operating costs. Most of the costs involved in the report include police, fire/ambulance, street maintenance and administration. Milwaukee spent the most per capita of the non-tourist based cities at $1,493 per person. Lake Delton was the highest of those tourist locales at $3,957 per capita. The eastern Wisconsin village of Howards Grove ranked the lowest at $258-a person.