2021 Room Tax Report – Reminder to File

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.

Form Information

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


Contact us at lgs@wisconsin.gov.