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Under current law and the bill, to enforce the collection of a room tax imposed
by a municipality or district, if such entities have probable cause to believe that the
correct amount of room tax has not been assessed or that a room tax return is
incorrect, they may inspect and audit the financial records of any person subject to
the room tax. Under current law, a person who fails to comply with a request to
inspect and audit such records is subject to a forfeiture not exceeding 5 percent of the
room tax imposed or 5 percent of what the municipality or district determines the
room tax should be, according to its best judgment. Under the bill, this same
forfeiture may be imposed on a marketplace provider if the municipality or district
has made three requests to inspect and audit the requested records and the
marketplace provider fails to respond or comply with the request.
The technical changes made by the bill include the following:
1. Requires counties to provide DOR with the complete county tax roll.
2. Applies to the room tax a number of definitions that currently apply to the
general sales and use tax.
3. Authorizes a municipality or district performing an audit related to the room
tax to conduct joint audits with other such entities and to exchange audit information
with DOR and any municipality that took part in the joint audit.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB683-ASA2,1
1Section 1. 59.25 (3) (e) of the statutes is renumbered 59.25 (3) (e) (intro.) and
2amended to read:
AB683-ASA2,3,53 59.25 (3) (e) (intro.) Annually by March 15, furnish to the department of
4revenue the completed tax roll settlement sheets prescribed under s. 70.09 (3). all of
5the following:
AB683-ASA2,2 6Section 2. 59.25 (3) (e) 1. of the statutes is created to read:
AB683-ASA2,3,87 59.25 (3) (e) 1. The completed tax roll settlement sheets prescribed under s.
870.09 (3).
AB683-ASA2,3 9Section 3. 59.25 (3) (e) 2. of the statutes is created to read:
AB683-ASA2,3,1110 59.25 (3) (e) 2. The complete county tax roll, as that term is used in s. 70.65,
11in a form and manner prescribed by the department.
AB683-ASA2,4 12Section 4. 66.0615 (1) (bs) of the statutes is repealed.
AB683-ASA2,5 13Section 5. 66.0615 (1) (bt) of the statutes is created to read:
AB683-ASA2,3,1614 66.0615 (1) (bt) “Marketplace provider” has the meaning given in s. 77.51 (7i),
15to the extent that the marketplace provider facilitates the sale or furnishing of
16rooms, lodging, or other accommodations to transients under sub. (1m) (a).
AB683-ASA2,6 17Section 6 . 66.0615 (1) (bu) of the statutes is created to read:
AB683-ASA2,3,1818 66.0615 (1) (bu) “Marketplace seller” has the meaning given in s. 77.51 (7j).
AB683-ASA2,7 19Section 7 . 66.0615 (1) (de) of the statutes is amended to read:
AB683-ASA2,3,2120 66.0615 (1) (de) “Occupant” means a person who rents a short-term rental
21through a lodging marketplace provider.
AB683-ASA2,8 22Section 8 . 66.0615 (1) (dk) of the statutes is amended to read:
AB683-ASA2,3,2423 66.0615 (1) (dk) “Short-term rental” means a residential dwelling that is
24offered for rent for a fee and for fewer than 29 30 consecutive days.
AB683-ASA2,9 25Section 9. 66.0615 (1m) (a) of the statutes is amended to read:
AB683-ASA2,4,18
166.0615 (1m) (a) The governing body of a municipality may enact an ordinance,
2and a district, under par. (e), may adopt a resolution, imposing a tax on the privilege
3of
sales price from selling or furnishing, at retail, except sales for resale, rooms or
4lodging to transients by hotelkeepers, motel operators, lodging marketplaces,
5marketplace providers, owners of short-term rentals, and other persons or retailers
6selling or
furnishing accommodations that are available to the public, irrespective
7of whether membership is required for use of the accommodations. A tax imposed
8under this paragraph may be collected from the consumer or user, but may not be
9imposed on sales to the federal government and persons listed under s. 77.54 (9a).
10A tax imposed under this paragraph by a municipality shall be paid to the
11municipality and, with regard to any tax revenue that may not be retained by the
12municipality, shall be forwarded by the municipality to a tourism entity or a
13commission if one is created under par. (c), as provided in par. (d). Except as provided
14in par. (am), a tax imposed under this paragraph by a municipality may not exceed
158 percent of the sales price. Except as provided in par. (am), if a tax greater than 8
16percent of the sales price under this paragraph is in effect on May 13, 1994, the
17municipality imposing the tax shall reduce the tax to 8 percent, effective on
18June 1, 1994.
AB683-ASA2,10 19Section 10. 66.0615 (1m) (g) of the statutes, as created by 2019 Wisconsin Act
2010
, is amended to read:
AB683-ASA2,4,2421 66.0615 (1m) (g) Sections 77.51 (10), (12m), (13), (13g), (14), (14g), (15a), (15b),
22and (17),
77.52 (3), (3m) and , (13), (14), (18), and (19), 77.522, 77.523, 77.53 (7), 77.54,
2377.58 (6m), and 77.585,
as they apply to the taxes under subch. III of ch. 77, shall
24apply to the tax imposed under par. (a) by a municipality.
AB683-ASA2,11 25Section 11 . 66.0615 (1r) of the statutes is created to read:
AB683-ASA2,5,9
166.0615 (1r) (a) A marketplace provider shall collect the tax imposed by a
2municipality under sub. (1m) for a marketplace seller, unless the marketplace
3provider has been issued a waiver under s. 77.52 (3m) (b) or (c) and forward it to the
4municipality, on a quarterly basis, along with a form prepared by the department of
5revenue as described under par. (b). The marketplace provider shall notify the
6marketplace seller that the marketplace provider has collected and forwarded the
7taxes described in this paragraph. A municipality may not impose and collect a room
8tax from the marketplace seller if the municipality collects the room tax as described
9in this paragraph.
AB683-ASA2,5,1210 (b) The form prepared by the department of revenue as described under par.
11(a) shall contain at least the following information about the room tax imposed under
12sub. (1m) on the marketplace provider:
AB683-ASA2,5,1313 1. The total sales for properties located in a municipality with a room tax.
AB683-ASA2,5,1514 2. The total number of nights properties located in a municipality with a room
15tax were rented.
AB683-ASA2,5,1616 3. The rate of the room tax applied to the amount specified in subd. 1.
AB683-ASA2,5,1817 4. The total tax collected for properties located in a municipality with a room
18tax.
AB683-ASA2,5,2019 (c) Before July 31, 2020, and updated annually, the department of revenue shall
20create a website that contains the following information about room tax collections:
AB683-ASA2,5,2221 1. The name and mailing address of each municipality that imposes a room tax
22under sub. (1m).
AB683-ASA2,5,2323 2. The rate of the room tax imposed by each municipality specified in subd. 1.
AB683-ASA2,12 24Section 12. 66.0615 (2) (intro.) of the statutes is amended to read:
AB683-ASA2,6,4
166.0615 (2) (intro.) As a means of enforcing the collection of any room tax
2imposed by a municipality or a district under sub. (1m), the municipality or district
3may exchange audit and other information with the department of revenue and may
4do any of the following:
AB683-ASA2,13 5Section 13. 66.0615 (2) (a) of the statutes is amended to read:
AB683-ASA2,6,126 66.0615 (2) (a) If a municipality or district has probable cause to believe that
7the correct amount of room tax has not been assessed or that the tax return is not
8correct, inspect and audit the financial records of any person subject to sub. (1m)
9pertaining to the furnishing or selling of accommodations to determine whether the
10correct amount of room tax is assessed and whether any room tax return is correct
11due. A determination under this subsection shall be provided in writing within 4
12years after the due date of the return, unless no return has been filed
.
AB683-ASA2,14 13Section 14 . 66.0615 (2) (b) of the statutes is amended to read:
AB683-ASA2,6,1714 66.0615 (2) (b) Enact a schedule of forfeitures, not to exceed 5 percent of the
15tax under sub. (1m) or par. (c), to be imposed on any person subject to sub. (1m) who
16fails to comply with a request to inspect and audit the person's financial records
17under par. (a).
AB683-ASA2,15 18Section 15 . 66.0615 (2) (e) of the statutes is amended to read:
AB683-ASA2,6,2419 66.0615 (2) (e) Enact a schedule of forfeitures, not to exceed 25 percent of the
20room tax due for the previous year under sub. (1m) or par. (c) or $5,000, whichever
21is less, to be imposed for failure to pay the tax under sub. (1m). This paragraph
22applies to a marketplace provider that is required to collect and remit taxes imposed
23by a municipality under sub. (1m), but that fails to file a return as required in sub.
24(1r) or pay the required tax.
AB683-ASA2,16 25Section 16. 66.0615 (2m) of the statutes is created to read:
AB683-ASA2,7,3
166.0615 (2m) (a) To enforce the collection of a room tax imposed by a district
2under sub. (1m), the district may exchange audit and other information relating to
3the room tax with the department of revenue.
AB683-ASA2,7,94 (b) To enforce the collection of a room tax imposed by a municipality under sub.
5(1m), the municipality may jointly inspect and audit the room tax records of a person
6subject to sub. (1m) with other municipalities only for the purpose of conducting a
7joint room tax audit. A municipality may provide audit and other information to the
8department of revenue, and may exchange audit and other room tax related
9information with any municipality that took part in conducting the joint audit.
AB683-ASA2,17 10Section 17 . 66.0615 (3) of the statutes is amended to read:
AB683-ASA2,7,1811 66.0615 (3) The municipality shall provide by ordinance and the district shall
12provide by resolution for the confidentiality of information obtained under sub. subs.
13(1r) and
(2) but shall provide exceptions for persons using the information in the
14discharge of duties imposed by law or of the duties of their office or by order of a court.
15The municipality or district may provide for the publishing of statistics classified so
16as not to disclose the identity of particular returns. The municipality or district shall
17provide that persons violating ordinances or resolutions enacted under this
18subsection may be required to forfeit not less than $100 nor more than $500.
AB683-ASA2,18 19Section 18 . 66.0615 (4) (a) (intro.) of the statutes is amended to read:
AB683-ASA2,7,2320 66.0615 (4) (a) (intro.) Annually Except as provided in par. (d), annually, on or
21before May 1, on a form created and provided by the department of revenue, every
22municipality that imposes a tax under sub. (1m) shall certify and report to the
23department, beginning in 2017, all of the following:
AB683-ASA2,19 24Section 19 . 66.0615 (4) (a) 4. of the statutes is created to read:
AB683-ASA2,8,3
166.0615 (4) (a) 4. For a municipality subject to sub. (1m) (dm), the amount of
2the room tax retained by the municipality in each of the following fiscal years: 2010,
32011, 2012, 2013, and 2014.
AB683-ASA2,20 4Section 20 . 66.0615 (4) (d) of the statutes is created to read:
AB683-ASA2,8,95 66.0615 (4) (d) Notwithstanding the requirement in par. (a) (intro.), the
6information specified in par. (a) 4. may be certified and reported to the department
7only once if the municipality submits the information not later than May 1, 2021.
8The department shall make such information available to the public annually in the
9report described in par. (a) (intro.).
AB683-ASA2,21 10Section 21. 66.0615 (5) of the statutes is repealed.
AB683-ASA2,22 11Section 22. 66.1014 (1) (c) of the statutes is created to read:
AB683-ASA2,8,1312 66.1014 (1) (c) “Short-term rental” means a residential dwelling that is offered
13for rent for a fee and for fewer than 30 consecutive days.
AB683-ASA2,23 14Section 23 . 66.1014 (2) (d) 1. of the statutes is amended to read:
AB683-ASA2,8,2315 66.1014 (2) (d) 1. If a residential dwelling is rented for periods of more than 6
16but fewer than 29 30 consecutive days, a political subdivision may limit the total
17number of days within any consecutive 365-day period that the dwelling may be
18rented to no fewer than 180 days. The political subdivision may not specify the period
19of time during which the residential dwelling may be rented, but the political
20subdivision may require that the maximum number of allowable rental days within
21a 365-day period must run consecutively. A person who rents the person's
22residential dwelling shall notify the clerk of the political subdivision in writing when
23the first rental within a 365-day period begins.
AB683-ASA2,24 24Section 24. Effective dates. This act takes effect on January 1, 2021, except
25as follows:
AB683-ASA2,9,1
1(1) The creation of s. 66.0615 (1r) (c) takes effect on the day after publication.
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