Date of enactment: June 29, 2021
2021 Senate Bill 198   Date of publication*: June 30, 2021

* Section 991.11, Wisconsin Statutes: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication."

2021 WISCONSIN ACT 55

An Act to repeal 66.0615 (1) (bs) and 66.0615 (5); to renumber and amend 59.25 (3) (e); to amend 66.0615 (1) (de), 66.0615 (1) (dk), 66.0615 (1m) (a), 66.0615 (1m) (g), 66.0615 (2) (intro.), 66.0615 (2) (a), 66.0615 (2) (b), 66.0615 (2) (e), 66.0615 (3), 66.0615 (4) (a) (intro.) and 66.1014 (2) (d) 1.; and to create 59.25 (3) (e) 1., 59.25 (3) (e) 2., 66.0615 (1) (bt), 66.0615 (1) (bu), 66.0615 (1r), 66.0615 (2m), 66.0615 (4) (a) 4., 66.0615 (4) (d) and 66.1014 (1) (c) of the statutes; relating to: expanding applicability of the room tax, making substantive and technical changes to the local room tax, and providing a penalty.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

55,1 Section 1. 59.25 (3) (e) of the statutes is renumbered 59.25 (3) (e) (intro.) and amended to read:

59.25 (3) (e) (intro.) Annually by March 15, furnish to the department of revenue the completed tax roll settlement sheets prescribed under s. 70.09 (3). all of the following:

55,2 Section 2. 59.25 (3) (e) 1. of the statutes is created to read:

59.25 (3) (e) 1. The completed tax roll settlement sheets prescribed under s. 70.09 (3).

55,3 Section 3. 59.25 (3) (e) 2. of the statutes is created to read:

59.25 (3) (e) 2. The complete county tax roll, as that term is used in s. 70.65, in a form and manner prescribed by the department.

55,4 Section 4. 66.0615 (1) (bs) of the statutes is repealed.

55,5 Section 5. 66.0615 (1) (bt) of the statutes is created to read:

66.0615 (1) (bt) “Marketplace provider” has the meaning given in s. 77.51 (7i), to the extent that the marketplace provider facilitates the sale or furnishing of rooms, lodging, or other accommodations to transients under sub. (1m) (a).

55,6 Section 6 . 66.0615 (1) (bu) of the statutes is created to read:

66.0615 (1) (bu) “Marketplace seller” has the meaning given in s. 77.51 (7j).

55,7 Section 7 . 66.0615 (1) (de) of the statutes is amended to read:

66.0615 (1) (de) “Occupant” means a person who rents a short-term rental through a lodging marketplace provider.