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(b) To enforce the collection of a room tax imposed by a municipality under sub.
8(1m), the municipality may jointly inspect and audit the room tax records of a person
9subject to sub. (1m) with other municipalities only for the purpose of conducting a
10joint room tax audit. A municipality may provide audit and other information to the
11department of revenue, and may exchange audit and other room tax related
12information with any municipality that took part in conducting the joint audit.
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(4) (a) (intro.)
Annually
Except as provided in par. (d), annually, on or
15before May 1, on a form created and provided by the department of revenue, every
16municipality that imposes a tax under sub. (1m) shall certify and report to the
17department
, beginning in 2017, all of the following:
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(4) (a) 4. For a municipality subject to sub. (1m) (dm), the amount of
20the room tax retained by the municipality in each of the following fiscal years: 2010,
212011, 2012, 2013, and 2014.
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(4) (d) Notwithstanding the requirement in par. (a) (intro.), the
24information specified in par. (a) 4. may be certified and reported to the department
25only once if the municipality submits the information not later than May 1, 2021.
1The department shall make such information available to the public annually in the
2report described in par. (a) (intro.).
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66.1014
(1) (c) “Short-term rental” means a residential dwelling that is offered
6for rent for a fee and for fewer than 30 consecutive days.
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(2) (d) 1. If a residential dwelling is rented for periods of more than 6
9but fewer than
29 30 consecutive days, a political subdivision may limit the total
10number of days within any consecutive 365-day period that the dwelling may be
11rented to no fewer than 180 days. The political subdivision may not specify the period
12of time during which the residential dwelling may be rented, but the political
13subdivision may require that the maximum number of allowable rental days within
14a 365-day period must run consecutively. A person who rents the person's
15residential dwelling shall notify the clerk of the political subdivision in writing when
16the first rental within a 365-day period begins.
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(1)
This act takes effect on the first day of the 3rd month beginning after
19publication.