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

16 of the Code of General Ordinances imposes the tax "pursuant to Wis. 0615" on "the privilege and service of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators, and other persons furnishing accommodations that are available to the public" at a rate of eight percent of gross receipts. A "transient" is anyone renting for less than one continuous month, so a short-term rental host booking stays under 30 nights owes the tax the same as a hotel. The ordinance defines "Hotel or Motel" broadly, covering tourist courts, lodging houses, rooming houses and resort cabins, but exempts stays over one month and accommodations at hospitals, sanitariums, nursing homes, and qualifying nonprofit facilities.

Before renting rooms, an operator must file a permit application with the City Clerk/Treasurer and pay a $10 permit fee per place of business; the Clerk/Treasurer may require security up to $5,000. Ninety percent of collected tax funds the City of Kenosha Tourism Promotion Fund, paid quarterly to the Kenosha Area Tourism Corporation, which audits returns. Returns and payment are due by the last day of the month following collection; late filings draw a $25 fee, unpaid tax accrues 12% annual interest, and a false or fraudulent return adds a 50% penalty. The Clerk/Treasurer may revoke a permit for noncompliance after 10 days' notice, appealable to the Common Council.