Due Today – 2022 Room Tax Report & 2023 ERP Worksheet

May 1, 2023

To: Municipal Clerks

Cc: Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you that both Form SL-304: 2022 Room Tax Report and the 2023 Expenditure Restraint Program (ERP) Worksheet must be e-filed today, Monday, May 1, 2023. See information below for filing details.

SL-304: 2022 Room Tax Report Information

Due date – May 1, 2023
Municipal clerk must e-file through MyDORGov
SL-304 – located on our website
Municipalities that imposed room taxes during 2022 must report 2022 activity on this form

Late/Non-Filer

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 Report 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

2023 Expenditure Restraint Program (ERP) Information

Due date – May 1, 2023
E-file through MyDORGov
Amended budgets – if your municipality amends its budget, you must e-file the following by these deadlines:
- May 1, 2023 – ERP Worksheet with current budget information
- July 3, 2023 – amended ERP Worksheet with your amended budget information

Is your municipality eligible to e-file the 2023 ERP?

Your municipal-only 2022 property tax rate must exceed five mills
DOR sent notifications to 383 municipalities that are eligible to file
Only eligible municipalities can access the worksheet
Note: If your municipality does not file by the May 1, 2023 due date, it is not eligible to receive a 2024 ERP payment

State of Wisconsin