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

10 of the City of Middleton Municipal Code imposes an eight (8) percent tax on the gross receipts hotels, motels, bed and breakfast establishments, tourist homes, rooming houses and similar operators collect for furnishing rooms or lodging to transients, defined as anyone staying less than one month. The tax is authorized under Wis. 0615 and does not stack with the state's selective sales tax on room rentals. Sales to the federal government and to organizations exempt under Wis. 54(9a) are excluded, provided the lodging establishment bills the exempt entity directly and keeps a purchase order or exemption certificate on file.

The City Treasurer administers the tax at City expense, and every operator must file a quarterly return by the last day of the month following each calendar quarter, later reconciled through an annual return filed within ninety days of the close of the operator's fiscal or calendar year. 00 late filing fee, and unpaid tax accrues interest at twelve percent per year. Negligent late or incorrect filing carries a forfeiture of twenty-five percent of the tax due or $5,000, whichever is less, while intentional evasion through a false or fraudulent return doubles that exposure to a fifty percent forfeiture.

The Treasurer can also demand security up to $100 from any operator before issuing a permit. Records must be kept for five years and are confidential except to the filer, tax officials and City auditors.