Appleton, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 10% of gross room receipts
- Permit fee
- $20 per place of business
- Filing frequency
- Quarterly: Jan 31/Apr 30/Jul 31/Oct 31
- Late-payment forfeiture
- 25% of unpaid tax or $5,000, less of two
- No-permit penalty
- Up to $200 per violation, per room-day
- Administering office
- City Clerk / Director of Finance
Summary
Appleton charges a 10 percent Room Tax on hotels, motels and other short-term lodging under City Code Sec. 18-67, collected by the operator and remitted quarterly to the City's Director of Finance or its Fiscal Agent. The tax splits five ways: convention marketing, exhibition center bond debt, tourism facilities, and general tourism support.
(a) Pursuant to the Room Tax Act, there is hereby imposed a ten percent (10%) Room Tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients, by the Operators. Operators shall remit all room taxes to (i) the City's Director of Finance or (ii) to a Fiscal Agent on behalf of the City pursuant to a Fiscal Agency Agreement in accordance with the requirements of this ordinance and the Room Tax Act. Such ten percent (10%) Room Tax shall be allocated as follows: (1) A 2.85% Room Tax shall be imposed and allocated toward the support of the CVB, to be used for the promotion of the Fox Cities Tourism Zone as a tourism destination (the "CVB Room Tax").
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Sec. 18-67 imposes a ten percent Room Tax on the privilege of furnishing, at retail, rooms or lodging to transients by Operators, a term Sec. 18-66 defines to include hotelkeepers, motel operators, lodging marketplaces and owners of short-term rentals. 85% funds the Fox Cities Convention & Visitors Bureau (the CVB Room Tax); 3% services debt on the Redevelopment Authority's Exhibition Center Bonds (the Exhibition Center Room Tax, which sunsets under Sec. 15% is retained by the City as the Municipal Room Tax for general tourism promotion.
Operators remit taxes quarterly, on or before January 31, April 30, July 31 and October 31, to the City's Director of Finance or a designated Fiscal Agent, and must file a quarterly report of gross room receipts plus an annual reconciliation within 90 days of the close of the operator's chosen fiscal or calendar year (Sec. 18-71). Every Operator must also hold a nontransferable City permit for each place of business, applied for through the City Clerk with a $20 initial fee per permit (Sec.
18-72). If an Operator sells or transfers its lodging business, the successor must withhold sale proceeds sufficient to cover unpaid room tax until the seller produces a Director of Finance receipt showing the liability is paid (Sec. 18-74).
Violations & Fines
Operating without the required permit carries a penalty up to $200 per violation, with each rented room and each day of rental treated as a separate violation (Sec. 18-73); the City can also seek injunctive relief and revoke or suspend the permit. Failing to pay room tax when due triggers a forfeiture equal to 25% of the unpaid prior-year tax or $5,000, whichever is less (Sec. 18-75), plus the Operator owes the City's costs of prosecution and attorney fees.
Frequently Asked Questions
Who has to collect Appleton's room tax?
What happens if a hotel doesn't get a room tax permit?
How is Appleton's 10% room tax divided?
Sources & Official References
Other rules in Appleton
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Transient Occupancy Tax in Nearby Cities
How other cities in Outagamie County handle transient occupancy tax.