April 18, 2022
To: Municipal Clerks and Treasurers
The Wisconsin Department of Revenue (DOR) would like to remind you to file Form SL-304: 2021 Room Tax Report if you have not already done so.
Due date – May 2, 2022
- Municipal clerk must e-file through
- SL-304 – located on our
- Municipalities that imposed room taxes during 2021 must report 2021 activity on this form
1994 documentation – if your municipality imposed room taxes on May 13, 1994, you must attach the room tax ordinance in effect and financial statement closest to May 13, 1994, to Form SL-304, unless provided in a prior year
New to 2021 Room Tax Report – one-time reporting requirement
Section F: Historical Room Taxes Retained
If your municipality collected room tax on May 13, 1994, and retained more than 30% of the room tax collected for purposes other than tourism promotion and tourism development, the report must include:
- Dollar amount of room taxes retained by your municipality for the years 2010 through 2014
Note: This is a one-time reporting requirement under 2021 Wisconsin Act 55
If you do not timely file the Room Tax Report, DOR may charge a penalty of $50 per day after the filing due date, up to a maximum of $3,000.
Review posted reports
- Within 2-3 business days, DOR posts a completed form on our
Room Tax Reports web page for the general public
Note: DOR does not audit completed forms; make sure to review your form before submitting it to ensure no confidential information is included
Contact us at firstname.lastname@example.org.