May 1, 2025

To: Municipal Clerks
Cc: Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you that Form SL-304: 2024 Room Tax Report is due today, May 1, 2025. Make sure to file your report today if you have not already done so.

Form Information

• Due today – May 1, 2025
• Municipal clerk must e-file through MyDORGov
• Form SL-304 – located on our website
• Municipalities that imposed room taxes during 2024 must report 2024 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
• As of May 1, 11 municipalities have not filed their Room Tax Report (see 2024 SL-304 Non-filer Report)

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
• DOR posts municipal contact information and room tax rates for your lodging and marketplace providers on our Municipal Room Taxes web page

Questions?