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

Article I of Chapter 286, adopted November 18, 2003 by Ordinance No. 1736(16), imposes Burlington's room tax. Section 286-1 states simply that the City shall impose a room tax as set forth in the article, and § 286-3A invokes the state's enabling statute, Wis. 0615, to tax the privilege of furnishing rooms or lodging to transients at retail, covering hotel keepers, motel operators and any other person furnishing accommodations available to the public regardless of whether membership is required. That tax does not apply to sales to the federal government or the exempt persons listed in Wis.

54(9a), including the state and its agencies and charitable corporations. Section 286-3B sets the rate at 8% of gross receipts from the retail furnishing of hotel or motel rooms, a rate last amended December 17, 2019 by Ordinance No. 2053(19); the tax has applied since January 1, 2004 under § 286-3C. Section 286-4 directs how the money is spent: 70% goes to the City for promoting, developing, stimulating, expanding and administering tourism, hospitality and recreation facility activities, and the remaining 30% covers the City's general administration expenses connected to the tax.

Every business subject to the tax must file a quarterly return with the City Treasurer under § 286-5, reporting room occupancy, gross receipts and the tax due, with deadlines of April 15, July 15, October 15 and January 15 for the preceding calendar quarter, each accompanied by a copy of the operator's current state sales tax report.