Dear WH&LA CVB and Chamber Members:
The WH&LA is pleased to provide you with an advance copy of our new room tax guide "Tourism Entity Overview", which takes the changes to the state Room Tax Statute 66.0615 passed in summer of 2015 along with the changes passed in March at the end of this year's session, and provides a current overview of the new definition of Tourism Entity, what it means, and what the statutory requirements are relating to Room Tax - all in one two-page document for your convenience. Included is the statutory definition of "tourism promotion and tourism development" so it is handy for planning.
This guide is now part of WH&LA's ongoing "Wisconsin Room Tax Series" and will be posted at our website starting this coming Wednesday for public access (visit www.wisconsinlodging.org/roomtax to see the latest information on Wisconsin's Room Tax). Further guides are underway for release in the coming months.
We also thought you might find it helpful to see the following clarification on campground structure rentals:
Room Tax on Campground Overnight Structure Rentals
The state Department of Revenue (DOR) has provided clarification to the WH&LA that overnight structures at campgrounds that are rented for overnight stays to the public are not only subject to sales tax, but if rented for less than 30 consecutive days also would be subject to local room tax. Rental of a campground lot (no structure) would only be subject to sales tax as a recreational admission, but not to room tax.
