Sec.
66.0615, Wis. Stats.
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Who must file the Wisconsin Room Tax Report?
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How does a municipality submit its annual Room Tax Report?
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What is the deadline for filing the Room Tax Report?
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What happens if a municipality does not file its Room Tax Report by the due date?
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Can a municipality amend its Room Tax Report?
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What is reported on the Room Tax Report?
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Will the Room Tax Reports be available to the public?
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The Room Tax Report requires a municipality to detail expenditures made by a tourism entity/commission of $1,000 or more. How should I report payroll expenditures on the Room Tax Report?
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How can a municipality enforce the collection of room tax revenues?
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How can I find a municipality's contact information to discuss room tax?
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How can I find municipal room tax rates?
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Who must file the Wisconsin Room Tax Report?
Every municipality that imposes a room tax must electronically file (e-file) the Room Tax Report each year.
Note: Municipalities may have originally imposed the room tax under state law (sec. 66.75, Wis. Stats.). This statute was renumbered; it is now sec. 66.0615, Wis. Stats. These municipalities are still required to file the Room Tax Report.
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How does a municipality submit its annual Room Tax Report?
You must electronically file (e-file) your Room Tax Report. This form is located in
My DOR Government Account. For more information, review our
Online Filing Help – Using My DOR Government Account.
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What is the deadline for filing the Room Tax Report?
The deadline for filing the room tax report is May 1 each year.
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What happens if a municipality does not file its Room Tax Report by the due date?
If the Room Tax Report is not filed timely, DOR may charge a penalty of $50 per day after the filing due date, up to a maximum of $3,000.
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Can a municipality amend its Room Tax Report?
Yes. A municipality may amend its Room Tax Report before the filing deadline by accessing the e-file form.
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What is reported on the Room Tax Report?
The following items are reported on the Room Tax Report:
- Room tax rate imposed
- Total (gross) tax collections from January 1 through December 31
- Revenues forwarded to a tourism entity/commission
- Tourism entity/commission members
- Detailed expenditures of $1,000 or more made by the tourism entity/commission
- If a municipality collected room taxes on May 13, 1994 – attach ordinance in effect on May 13, 1994 and the municipality's financial statement completed nearest to May 13, 1994
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Will the Room Tax Reports be available to the public?
Yes. DOR posts the filed Room Tax Reports on our
website.
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The Room Tax Report requires a municipality to detail expenditures made by a tourism entity/commission of $1,000 or more. How should I report payroll expenditures on the Room Tax Report?
In the expenditures section of the Room Tax Report, a municipality may report "Payroll" as one expenditure.
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How can a municipality enforce the collection of room tax revenues?
Review the options outlined in sec.
66.0615(2) and
(2m), Wis. Stats. Only a municipality may collect these taxes. DOR cannot distribute the sales and use tax or income tax information of a business. Your municipality can initiate the inspection and audit of the hotel's financial records under sec.
66.0615(2)(a), Wis. Stats.
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How can I find a municipality's contact information to discuss room tax?
Visit our
Municipal Room Taxes page.
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How can I find municipal room tax rates?
Visit our
Room Tax Reports page.
Contact Us
MS 6-97
Wisconsin Department of Revenue
Local Government Services Bureau
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6887
Email:
lgs@wisconsin.gov