Wisconsin Room Tax Report

Sec. 66.0615, Wis. Stats.

  1. Who must file the Wisconsin Room Tax Report?

  2. How does a municipality submit its annual Room Tax Report?

  3. What is the deadline for filing the Room Tax Report?

  4. What happens if a municipality does not file its Room Tax Report by the due date?

  5. Can a municipality amend its Room Tax Report?

  6. What is reported on the Room Tax Report?

  7. Will the Room Tax Reports be available to the public?

  8. 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?

  9. How can a municipality enforce the collection of room tax revenues?

  1. 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.


  2. 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.


  3. What is the deadline for filing the Room Tax Report?

    The deadline for filing the room tax report is May 1 each year.


  4. 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.


  5. 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.


  6. 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


  7. Will the Room Tax Reports be available to the public?

    Yes. DOR posts the filed Room Tax Reports on our website.


  8. 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.


  9. How can a municipality enforce the collection of room tax revenues?

    Review the options outlined in sec. 66.0615(2), 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.


Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Local Government Services Bureau
PO Box 8971
Madison, WI 53708-8971
Fax: (608) 264-6887
Email additional questions to lgs@wisconsin.gov