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AB683-ASA1,1 1Section 1. 59.25 (3) (e) of the statutes is renumbered 59.25 (3) (e) (intro.) and
2amended to read:
AB683-ASA1,3,3
159.25 (3) (e) (intro.) Annually by March 15, furnish to the department of
2revenue the completed tax roll settlement sheets prescribed under s. 70.09 (3). all of
3the following:
AB683-ASA1,2 4Section 2. 59.25 (3) (e) 1. of the statutes is created to read:
AB683-ASA1,3,65 59.25 (3) (e) 1. The completed tax roll settlement sheets prescribed under s.
670.09 (3).
AB683-ASA1,3 7Section 3. 59.25 (3) (e) 2. of the statutes is created to read:
AB683-ASA1,3,98 59.25 (3) (e) 2. The complete county tax roll, as that term is used in s. 70.65,
9in a form and manner prescribed by the department.
AB683-ASA1,4 10Section 4. 66.0615 (1) (bs) of the statutes is repealed.
AB683-ASA1,5 11Section 5. 66.0615 (1) (bt) of the statutes is created to read:
AB683-ASA1,3,1412 66.0615 (1) (bt) “Marketplace provider” has the meaning given in s. 77.51 (7i),
13to the extent that the marketplace provider facilitates the sale or furnishing of
14rooms, lodging, or other accommodations to transients under sub. (1m) (a).
AB683-ASA1,6 15Section 6 . 66.0615 (1) (bu) of the statutes is created to read:
AB683-ASA1,3,1616 66.0615 (1) (bu) “Marketplace seller” has the meaning given in s. 77.51 (7j).
AB683-ASA1,7 17Section 7 . 66.0615 (1) (de) of the statutes is amended to read:
AB683-ASA1,3,1918 66.0615 (1) (de) “Occupant” means a person who rents a short-term rental
19through a lodging marketplace provider.
AB683-ASA1,8 20Section 8 . 66.0615 (1) (dk) of the statutes is amended to read:
AB683-ASA1,3,2221 66.0615 (1) (dk) “Short-term rental” means a residential dwelling that is
22offered for rent for a fee and for fewer than 29 30 consecutive days.
AB683-ASA1,9 23Section 9. 66.0615 (1m) (a) of the statutes is amended to read:
AB683-ASA1,4,1624 66.0615 (1m) (a) The governing body of a municipality may enact an ordinance,
25and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege

1of
sales price from selling or furnishing, at retail, except sales for resale, rooms or
2lodging to transients by hotelkeepers, motel operators, lodging marketplaces,
3marketplace providers, owners of short-term rentals, and other persons or retailers
4selling or
furnishing accommodations that are available to the public, irrespective
5of whether membership is required for use of the accommodations. A tax imposed
6under this paragraph may be collected from the consumer or user, but may not be
7imposed on sales to the federal government and persons listed under s. 77.54 (9a).
8A tax imposed under this paragraph by a municipality shall be paid to the
9municipality and, with regard to any tax revenue that may not be retained by the
10municipality, shall be forwarded by the municipality to a tourism entity or a
11commission if one is created under par. (c), as provided in par. (d). Except as provided
12in par. (am), a tax imposed under this paragraph by a municipality may not exceed
138 percent of the sales price. Except as provided in par. (am), if a tax greater than 8
14percent of the sales price under this paragraph is in effect on May 13, 1994, the
15municipality imposing the tax shall reduce the tax to 8 percent, effective on
16June 1, 1994.
AB683-ASA1,10 17Section 10. 66.0615 (1m) (g) of the statutes, as created by 2019 Wisconsin Act
1810
, is amended to read:
AB683-ASA1,4,2219 66.0615 (1m) (g) Sections 77.51 (10), (12m), (13), (13g), (14), (14g), (15a), (15b),
20and (17),
77.52 (3), (3m) and , (13), (14), (18), and (19), 77.522, 77.523, 77.53 (7), 77.54,
2177.58 (6m), and 77.585,
as they apply to the taxes under subch. III of ch. 77, shall
22apply to the tax imposed under par. (a) by a municipality.
AB683-ASA1,11 23Section 11 . 66.0615 (1r) of the statutes is created to read:
AB683-ASA1,5,324 66.0615 (1r) (a) Except as provided in par. (b), persons who are subject to the
25tax imposed by a municipality under sub. (1m) shall file returns in the manner and

1form, and within the time, prescribed by the municipality. The municipality may also
2require such persons to include with the person's return the following information
3about the property subject to the room tax:
AB683-ASA1,5,44 1. The address of each property.
AB683-ASA1,5,55 2. The total sales for each property.
AB683-ASA1,5,66 3. The total tax collected for each property.
AB683-ASA1,5,77 4. The number of nights each short-term rental was rented.
AB683-ASA1,5,168 (b) A marketplace provider shall collect the tax imposed by a municipality
9under sub. (1m) (a) for a marketplace seller, unless the marketplace provider has
10been issued a waiver under s. 77.52 (3m) (b) or (c) and forward it to the municipality,
11on a quarterly basis, along with a form prepared by the department of revenue as
12described under par. (c). The marketplace provider shall notify the marketplace
13seller that the marketplace provider has collected and forwarded the taxes described
14in this paragraph. A municipality may not impose and collect a room tax from the
15marketplace seller if the municipality collects the room tax as described in this
16paragraph.
AB683-ASA1,5,1817 (c) The form prepared by the department of revenue as described under par. (b)
18shall contain at least the following information:
AB683-ASA1,5,1919 1. The address of each property subject to the room tax.
AB683-ASA1,5,2020 2. The total tax collected for each property specified in subd. 1.
AB683-ASA1,5,2321 (d) Before January 1, 2021, and updated annually, the department of revenue
22shall create a website that contains the following information about room tax
23collections:
AB683-ASA1,5,2524 1. The name and mailing address of each municipality that imposes a room tax
25under sub. (1m) (a).
AB683-ASA1,6,1
12. The rate of the room tax imposed by each municipality specified in subd. 1.
AB683-ASA1,12 2Section 12. 66.0615 (2) (intro.) of the statutes is amended to read:
AB683-ASA1,6,63 66.0615 (2) (intro.) As a means of enforcing the collection of any room tax
4imposed by a municipality or a district under sub. (1m), the municipality or district
5may exchange audit and other information with the department of revenue and may
6do any of the following:
AB683-ASA1,13 7Section 13. 66.0615 (2) (a) of the statutes is amended to read:
AB683-ASA1,6,148 66.0615 (2) (a) If a A municipality or district that has probable cause to believe
9that the correct amount of room tax has not been assessed or that the tax return is
10not correct, may inspect and audit the financial records of any person subject to sub.
11(1m) pertaining to the furnishing or selling of accommodations to determine whether
12the correct amount of room tax is assessed and whether any room tax return is correct
13due. A determination under this subsection shall be provided in writing within 4
14years after the due date of the return, unless no return has been filed
.
AB683-ASA1,14 15Section 14 . 66.0615 (2) (b) of the statutes is amended to read:
AB683-ASA1,6,1916 66.0615 (2) (b) Enact a schedule of forfeitures, not to exceed 5 percent of the
17tax under sub. (1m) or par. (c), to be imposed on any person subject to sub. (1m) who
18fails to comply with a request to inspect and audit the person's financial records
19under par. (a).
AB683-ASA1,15 20Section 15. 66.0615 (2) (f) of the statutes is created to read:
AB683-ASA1,7,321 66.0615 (2) (f) A marketplace provider that is required to collect and remit
22taxes imposed by a municipality under sub. (1m) (a), but fails to file a return as
23required in sub. (1r) or pay the required tax, may be subject to a forfeiture of $200
24for each day a return is not filed or the tax is not paid. The total amount of forfeitures
25that may be imposed by a municipality may not exceed $20,000 for any year in which

1a required return is not filed or required tax is not remitted. A forfeiture imposed
2under this paragraph may be appealed to the municipality, which may waive the
3forfeiture.
AB683-ASA1,16 4Section 16. 66.0615 (2m) of the statutes is created to read:
AB683-ASA1,7,75 66.0615 (2m) (a) To enforce the collection of a room tax imposed by a district
6under sub. (1m), the district may exchange audit and other information relating to
7the room tax with the department of revenue.
AB683-ASA1,7,138 (b) To enforce the collection of a room tax imposed by a municipality under sub.
9(1m), the municipality may jointly inspect and audit the room tax records of a person
10subject to sub. (1m) with other municipalities only for the purpose of conducting a
11joint room tax audit. A municipality may provide audit and other information to the
12department of revenue, and may exchange audit and other room tax related
13information with any municipality that took part in conducting the joint audit.
AB683-ASA1,17 14Section 17 . 66.0615 (3) of the statutes is amended to read:
AB683-ASA1,7,2215 66.0615 (3) The municipality shall provide by ordinance and the district shall
16provide by resolution for the confidentiality of information obtained under sub. subs.
17(1r) and
(2) but shall provide exceptions for persons using the information in the
18discharge of duties imposed by law or of the duties of their office or by order of a court.
19The municipality or district may provide for the publishing of statistics classified so
20as not to disclose the identity of particular returns. The municipality or district shall
21provide that persons violating ordinances or resolutions enacted under this
22subsection may be required to forfeit not less than $100 nor more than $500.
AB683-ASA1,18 23Section 18 . 66.0615 (4) (a) (intro.) of the statutes is amended to read:
AB683-ASA1,8,224 66.0615 (4) (a) (intro.) Annually Except as provided in par. (d), annually, on or
25before May 1, on a form created and provided by the department of revenue, every

1municipality that imposes a tax under sub. (1m) shall certify and report to the
2department, beginning in 2017, all of the following:
AB683-ASA1,19 3Section 19 . 66.0615 (4) (a) 4. of the statutes is created to read:
AB683-ASA1,8,64 66.0615 (4) (a) 4. For a municipality subject to sub. (1m) (dm), the amount of
5the room tax retained by the municipality in each of the following fiscal years: 2010,
62011, 2012, 2013, and 2014.
AB683-ASA1,20 7Section 20 . 66.0615 (4) (d) of the statutes is created to read:
AB683-ASA1,8,128 66.0615 (4) (d) Notwithstanding the requirement in par. (a) (intro.), the
9information specified in par. (a) 4. may be certified and reported to the department
10only once if the municipality submits the information not later than May 1, 2021.
11The department shall make such information available to the public annually in the
12report described in par. (a) (intro.).
AB683-ASA1,21 13Section 21. 66.0615 (5) of the statutes is repealed.
AB683-ASA1,22 14Section 22. 66.1014 (1) (c) of the statutes is created to read:
AB683-ASA1,8,1615 66.1014 (1) (c) “Short-term rental” means a residential dwelling that is offered
16for rent for a fee and for fewer than 30 consecutive days.
AB683-ASA1,23 17Section 23 . 66.1014 (2) (d) 1. of the statutes is amended to read:
AB683-ASA1,9,218 66.1014 (2) (d) 1. If a residential dwelling is rented for periods of more than 6
19but fewer than 29 30 consecutive days, a political subdivision may limit the total
20number of days within any consecutive 365-day period that the dwelling may be
21rented to no fewer than 180 days. The political subdivision may not specify the period
22of time during which the residential dwelling may be rented, but the political
23subdivision may require that the maximum number of allowable rental days within
24a 365-day period must run consecutively. A person who rents the person's

1residential dwelling shall notify the clerk of the political subdivision in writing when
2the first rental within a 365-day period begins.
AB683-ASA1,24 3Section 24. Effective date.
AB683-ASA1,9,54 (1) This act takes effect on the first day of the 3rd month beginning after
5publication.
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