Wisconsin Municipality Room Tax Reports




 

WI DOR Room Tax Reports
Each municipality imposing a room tax must file an annual report on their room tax collections and expenditures with the state Department of Revenue. These reports can be searched and viewed by municipality for the past two years here.
 
WH&LA Resources & Guides

Room Tax Statute 66.016 (May 2020) Note: Revisions are still pending before the state Senate, should they come back in May or June, but this version is the most complete and current as of May 7, 2020. 

How Can Room Tax Be Spent (Updated August 2020) this one-page guide provides a simplified method for tourism commissions, tourism entities, and other interested parties to use to evaluate and determine if a proposed expenditure can be funded by room tax revenues designated for "tourism promotion and tourism development." With the new public online reporting required starting in May 2017, it will be more important than ever to make determinations in compliance with the state statute.

Tourism Commission Overview - organizes the multiple references to commissions in statute 66.0615 in one easier to read tool that will help ensure that there is increased awareness, understanding, and compliance with our state law.

Tourism Entity Overview The Tourism Entity Overview covers the changes to the Room Tax Statute 66.0615 relating to a Tourism Entity, including the new definition, what it means, and new requirements for representation in its governing body as well as what a Tourism Entity must do. Included is a handy statutory definition of "tourism promotion and tourism development" for easy reference. This guide, dated July 2016 at the bottom of page 2, replaces any previous guide that became outdated upon passage of the new state law in March 2016.

Wisconsin Local Room Tax Model - A diagram displaying how the process of local room tax works in Wisconsin

Clarification on Confidentiality of Room Tax Information - Relates to what information should be kept confidential by a municipality collecting Room Tax in Wisconsin

 
Wisconsin Policy Forum

Rise in Online Rentals Creates Taxing Dilemmas (March 2020) ​report from the Wisconsin Policy Forum (WPF). 

Checking In: A Look at Wisconsin Room Tax Trends - (Released May 2019) An independent bi-partisan report from the Wisconsin Policy Forum (WPF). The report was sponsored by the Wisconsin Hotel & Lodging Association, the Wisconsin Association of Convention & Visitors Bureaus, and the Tourism Federation of Wisconsin. [ Related - 
WH&LA’s Media Release ]


 
WH&LA Lodging Member Information
 
The following resources are for WH&LA Lodging Members only and are password protected.
 
Local Government Revenue Options - January 2019 includes the state's information on Room Tax, along with special district taxes

Room Taxes and Tourism Development (2012, by the Wisconsin Taxpayers Alliance) explores the impact of tourism spending on wages and incomes in Wisconsin counties. It also provides available room figures and data for major tourist markets in the state with snapshots of tourism trends and their potential impact. Please note that the following resources do not include the July 2015 changes, however, they still contain some valuable information.
 

The pieces provided here are a public service from the Wisconsin Hotel & Lodging Association (WH&LA) and are not intended to replace legal counsel. For questions on any of the WH&LA’s Room Tax publications, contact us at 262/782-2851 or whla@wisconsinlodging.org.