Ashwaubenon, WI Hotels & Lodging: Transient Occupancy Tax (2026)

Under Ashwaubenon Municipal Code § 12-3-135, the Village taxes "the privilege of furnishing at retail rooms or lodging to customers by hotelkeepers, motel operators, and other persons furnishing accommodations that are available to the public" at 10 percent of gross receipts, authorized by Wis. 0615. The tax is collected from the guest when the bill is paid and forwarded by the "person responsible" to the clerk-treasurer monthly, with proceeds due by the 20th of the following month. Section 12-3-134 defines a "hotel or motel" broadly to include inns, motels, tourist rooms, lodginghouses and resort lodges, but excludes stays of more than one month and accommodations at hospitals, sanitariums, nursing homes or qualifying nonprofit facilities.

A "transient" is anyone staying under one month, counted as a calendar month or 30 days, whichever is shorter. Every operator must file a permit application with the clerk-treasurer under § 12-3-136 and receives a non-transferable tax number under § 12-3-137 for each place of business in the village. Monthly returns are due under § 12-3-139, showing the prior month's gross receipts and tax collected, plus an annual return within 90 days of the close of the fiscal year; the clerk-treasurer may grant a filing extension of up to 30 days for good cause.

Records supporting the tax must be retained under § 12-3-138, and the clerk-treasurer or an authorized agent may inspect and audit an operator's financial records under § 12-3-140 whenever there is probable cause the return is incorrect. This chapter was current as of the Village's code update dated June 24, 2026.