This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec.
227.112(1), Wis. Stats.
Who must register for a lodging marketplace license?
An entity that (1) provides a platform through which an unaffiliated third party offers to rent short-term residential lodging and (2) collects consideration from the occupant for the rental, must register with the Wisconsin Department of Revenue (DOR) for a lodging marketplace license.
If you are required to apply for a lodging marketplace license, you must:
- Complete the lodging marketplace application,
Form S-231.
- Register for a Wisconsin seller’s permit with the department if you do not have one.
- Collect Wisconsin sales and use taxes from the occupant and forward to DOR.
- Contact each Wisconsin municipality in which you make short-term rentals to determine if additional registration is required.
- Collect applicable Wisconsin municipal room taxes from the occupant and forward to the municipality.
- Notify the owner of a short-term rental that you have collected and forwarded the tax.