Room Tax Tools

On July 14, 2015 Wisconsin Act 55 made numerous reforms to Wisconsin's Room Tax Statute 66.0615, followed by further changes in Spring of 2016. WH&LA is in the process of continuing to develop new resources to assist the lodging industry and the general public in interpreting the new statutes correctly and adhering to the new requirements. The tools posted below include the 2015 & 2016 revisions.

  • Wisconsin Room Tax Statute - This includes the numerous statutory changes from 2015 and the latest updated language signed into law on March 30, 2016.
  • Wisconsin Local Room Tax Model - a diagram displaying how the process of local room tax works in Wisconsin
  • Guide for Determining Tourism Promotion & Tourism Development Expenditures (new addition March 2017) - 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 This guide, dated July 2016 at the bottom of page 2, replaces any previous guide that became outdated upon passage of the new state law in March 2016.
  • 2015 WI Act 55 Room Tax Reporting - This one page resource provides an overview by the State Department of Revenue  (DOR) of all of the components required by room tax statute 66.0615 to be reported to the DOR by municipalities imposing a room tax. The first report must be remitted by May of 2017, covering the 2016 fiscal year.
  • Thinking of Renting Out Your Property For Overnight Stays? - This guide to short term rentals addresses the many requirements and important considerations for those thinking of renting out their property for lodging to the public. WH&LA met with numerous organizations and state agencies to tap into their experience in creating this collaborative guide, which should be helpful in clarifying current room tax obligations and other requirements in place at the state and local levels.
  • 2015-17 Biennial Budget Revisions to Municipal Room Tax is an Information Memorandum issued by the state's Legislative Council, focusing on municipality clarifications
  • Clarification on Confidentiality of Room Tax Information, relates to what information should be kept confidential by a municipality collecting Room Tax in Wisconsin
 
The following resources are for WH&LA Lodging Members only and are password protected.
Please note that the following resources do not include the July 2015 changes, however they still contain some valuable information.
 
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.

Local Government Revenue Options - January 2017 includes the state's information on Room Tax, along with special district taxes

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&LAs Room Tax publications, contact Trisha Pugal at 262/782-2851 or pugal@wisconsinlodging.org.