Janesville, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Room tax rate
- 8% of gross receipts
- Administered by
- City Clerk
- Statutory basis
- Wis. Stats. § 66.75
- High-liability filing
- Due 20th if over $3,600/quarter
- Interest on unpaid tax
- 12% per annum
- Admin fee deduction
- 2% of tax due, if timely
Summary
In the City of Janesville, hotel keepers, motel operators and other persons furnishing accommodations to the public must collect an 8 percent room tax on the retail rate for rooms rented to transients. The City Clerk administers the tax, and returns are due by reporting-period deadlines tied to how much tax a business owes.
(a)Pursuant to applicable provision of the currently Wis. Stats. § 66.75, a tax is imposed on the privilege and service of furnishing, at retail, of rooms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public, pursuant to the above definitions, irrespective of whether membership is required for the use of the accommodations.(b)Such annual room tax shall be at the rate of eight percent of the gross receipts from such retail furnishing of rooms or lodgings.(c)Such tax shall not be subject to the selective sales tax imposed by Wis. Stats. § 77.52(2)(a)1. ... Sec. 14-85. - Administration; returns. ... (c)A room tax return shall be filed with the City Clerk and the room tax imposed by this article shall be due and payable in full to the City no later than the last day of the month immediately following that person's reporting period, except that those persons whose room tax liability is greater than $3,600.00 per quarter shall file their room tax return no later than the 20th day of the month immediately following the end of their reporting period.
Full Breakdown
Janesville Code of General Ordinances Ch. 14, Art. III imposes the room tax under Wis. Stats. § 66.75. Section 14-84(a) taxes the privilege and service of furnishing rooms or lodging to transients at retail by hotel keepers, motel operators and other persons furnishing public accommodations, regardless of whether membership is required to use the accommodation. Section 14-84(b) sets the rate at 8 percent of gross receipts from that retail furnishing, and Section 14-84(c) exempts the tax from the state's selective sales tax under Wis. Stats. § 77.52(2)(a)1.
Section 14-83 defines a taxable hotel or motel broadly, covering inns, tourist homes, lodginghouses and apartment hotels, but excludes stays of more than one month and accommodations at hospitals, sanitoriums, nursing homes, or qualifying nonprofit and religious organizations. The City Clerk administers the tax under Section 14-85(a), with reporting frequency (annual, quarterly, or monthly) set by how much tax a business owes each year or quarter. Section 14-85(c) requires the return and payment by the last day of the month following the reporting period, except that operators owing more than $3,600.00 per quarter must file by the 20th of the following month.
A business may deduct 2 percent of the tax due for administrative costs if payment is not delinquent under Section 14-85(f), and unpaid taxes bear interest at 12 percent per annum under Section 14-89(a).
Violations & Fines
A successor who acquires a taxed business must withhold enough of the purchase price to satisfy any unpaid room tax and remit it to the City Clerk on demand, or become personally liable for the transferor's unpaid tax under Section 14-86. If a business fails to file a return, the City Clerk estimates gross receipts and computes the amount owed, adding 12 percent annual interest under Sections 14-88 and 14-89(a). A return not filed or paid within 30 days of its due date, or of an extension's expiration, becomes delinquent under Section 14-90(a), and filing an intentionally false or fraudulent return is separately prohibited under Section 14-90(b).
Frequently Asked Questions
What is the hotel room tax rate in the City of Janesville?
Who administers Janesville's room tax?
What happens if a Janesville lodging business misses the room tax filing deadline?
Sources & Official References
Other rules in Janesville
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