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


  • 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

2023 Expenditure Restraint Program (ERP) 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


Contact us at lgs@wisconsin.gov.