Short-term Rentals
Thinking about renting your home as a short-term rental? Renting your home or property can be a great way to earn additional income. But, it's critical for your and your guest's safety and security that it's done properly. Before listing your short-term rental on one of the many popular sites, aka “lodging marketplaces”, make sure to take the following steps:
1. Registration/Licensing: Contact your municipal clerk’s office FIRST. Municipalities may require licensing and registration.
2. Sales Tax: You are responsible for collecting and remitting state and county sales taxes. You must register with the WI Department of Revenue for a license to collect the state and county sales taxes if the total sales revenue is $2,000 or more.
3. Local Room taxes: You must ensure the local room taxes are being collected and remitted for your property. SOME lodging marketplaces will do this for you, but is your responsibility to ensure all room tax is being collected from visitor and remitted appropriately. Submit the Hotel and Motel Transient Room Tax Quarterly Return. Click here for the form.
4. You may want to consider property risks, liability, and obtaining insurance coverage.
Wisconsin Administrative Code for Hotels, Motels & Tourism Rooming Houses
Resources for those considering renting their home/property as a short-term rental:
Wisconsin Department of Revenue - Info for Homeowners and Short-Term Rentals
Room Tax
Room tax is a municipal tax levied on stays in lodging properties (hotels, home rentals, etc.) and is generally added on to the bill paid by the guest. Nineteen (19) municipalities in the Fox Cities Region have a local room tax ordinance.
Room tax is due QUARTERLY from ALL properties (hotel, motel, short-term vacation rental, etc.) on the last day of the month following the end of the quarter (April 30, July 31, October 31, and January 31).
Additional resources:
Wisconsin Administrative Code for Hotels, Motels & Tourism Rooming Houses
Wisconsin Department of Revenue Room Tax Website
Room Tax Submissions
Municipalities in the Fox Cities Area Tourism Zone have a fiscal agency agreement with Associated Trust. Room Tax payments for Tourism Zone Municipalities are made directly to Associated Trust. The room tax payment MUST be accompanied by the appropriate form (see below).
Hotel/Motel Room Tax Form
Short-Term Vacation Rental Form (for property owners listing rentals on Air BnB, VRBO, and other third-party rental platforms).
Room tax for municipalities NOT in the Fox Cities Tourism Zone should be submitted directly to the municipality.