Event Operators

1. Who is an event operator?


2. What must an event operator report?


3. How does the event operator collect seller information?


4. When is the event operator's report due?


5. What happens if the event operator does not file a report timely?


6. Where can I find more information?

1. Who is an event operator?

   An event operator:

   • Arranges, organizes, promotes, or sponsors a temporary event.
   • Can be an individual, association, partnership, corporation, non-profit organization, or other business entity.
   • May also be referred to as an organizer, coordinator, exhibitor, or decorator.
   • May or may not be the owner of the property or premises where the temporary event takes place.
   • May be a seller at the temporary event.
     
     
2. What must an event operator report?

   The event operator must report the following information to the department within 10 days of the close of each event. A completed Form S-240a (Excel Version) or Form S-240, Wisconsin Temporary Event Operator and Seller Information, is preferred.

3. How does the event operator collect seller information?

   The operator can use the method of their choice to get the required information from each seller. The event operator can require each seller to complete Form S-240, Wisconsin Temporary Event Operator and Seller Information or the substitute form of their choice.

   If a seller provides incomplete information or refuses to provide information, the event operator is required to submit as much of the required seller information as they have available.

4. When is the event operator's report due?

   Event operators should send their report within 10 days of the close of the event either (1) electronically through the department's secure file transmission application or (2) by U.S. mail. Do not email event reports to maintain the confidentiality of seller information.

   • Secure File Transmission Instructions
   • U.S. mail--Send completed S-240's to:
     
     WISCONSIN DEPARTMENT OF REVENUE
     Temporary Events Program
     P.O. Box 8902
     Madison, WI 53708-8902
     
     
5. What happens if the event operator does not file a report timely?

   If an event operator fails to send the event report by the due date, a $200 penalty for the first failure and $500 for each subsequent failure may be billed to the event operator.

6. Where can I find more information?

   For more information, refer to:

   • Publication 228, Temporary Events
   • Common Questions
   • Event Sellers
   • Transmitting Reports Electronically
   • Form S-240, Temporary Event Operator and Seller Information
   • Form S-240a Temporary Event Operator and Seller Information (Excel version)

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 17, 2021: subch. III of ch. 77, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.