April 22, 2026
To: Municipal Clerks
Cc: Municipal Treasurers
The Wisconsin Department of Revenue (DOR), State and Local Finance Division, would like to remind you to file the 2025 Room Tax Report (Form SL-304) if you have not already done so.
Form Information
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Due date – May 1, 2026
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Form SL-304 – located on our website
- Municipal clerk – e-file through
MyDORGov
- Who should file? – municipalities that imposed room taxes during 2025 must report 2025 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
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Note: DOR does not audit completed forms – make sure to review your form before submitting to ensure no confidential information is included
Questions?
Contact us at lgs@wisconsin.gov.