​February 16, 2022

To: Municipal Clerks and Treasurers

The Wisconsin Department of Revenue (DOR) posted the 2021 Room Tax Report (Form SL-304) on our website.

Form Information

• Due date – May 2, 2022
• Municipal clerk must e-file Form SL-304, located in MyDORGov
• Municipalities that imposed room taxes during 2021 must report 2021 activity on this form
• 1994 documentation – if room taxes were imposed on May 13, 1994, you must attach the room tax ordinance in effect and financial statement closest to May 13, 1994, to Form SL-304, unless provided in a prior year

New to 2021 Room Tax Report – one-time reporting requirement

Section F: Historical Room Taxes Retained

If a 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 the municipality for the years 2010 through 2014
• This is a one-time reporting requirement under 2021 Wisconsin Act 55

Review posted reports

• Within 2-3 business days, DOR posts a completed form on our Room Tax Reports 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

Questions?

Contact us at lgs@wisconsin.gov.