Mosinee, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8 percent of gross room receipts
- Permit required
- Administrator-issued hotel/motel permit
- Filing
- Quarterly returns due end of following month
- Exemption
- Stays rented over one continuous month
- Revenue split
- Tourism-promotion share segregated, rest to general fund
Summary
The City of Mosinee taxes hotel and motel room rentals at eight percent of gross receipts under Chapter 74, Article II, enacted pursuant to Wis. Stats. § 66.0615. The tax reaches any operator who furnishes lodging to the public at retail for stays under one month, and operators must hold an administrator-issued permit and file quarterly returns.
Hotel or motel means a building or group of buildings, as defined in Wis. Stats. § 66.0615(1), in which accommodations are available to the public, except accommodations rented for a continuous period of more than one month and accommodations furnished by any hospital, sanitoriums or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes, provided that no part of the net earnings of such corporation and associations inures to the benefit of any private shareholder or individual. ... Pursuant to Wis. Stats. § 66.0615, a tax is imposed on the privilege and service of furnishing, at retail, except sales for resale, of rooms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall be at the rate of eight percent of the gross receipts from such retail furnishings of rooms or lodgings.
Full Breakdown
Chapter 74, Article II of the Mosinee Code of Ordinances is the city's room tax, adopted under Wis. 0615 and most recently amended by Ordinance No. 2016-09. Section 74-31 defines a "hotel or motel" broadly as a building or group of buildings offering accommodations to the public, excluding stays rented for more than a continuous month and accommodations at hospitals, sanitoriums, nursing homes, or qualifying nonprofit religious, charitable or educational organizations. Section 74-33(a) imposes the tax on the privilege of furnishing rooms or lodging to transients at retail, at a flat rate of eight percent of gross receipts, and exempts that revenue from the state's selective sales tax under Wis.
52(2)(a)(1). Section 74-33(b) carves out an exemption for room sales billed directly to the federal government or to other tax-exempt entities listed in Wis. 54(9a), provided the retailer bills the lodging in the exempt entity's name and obtains the entity's exemption certificate or a government purchase order. 00 to protect city revenue. Section 74-34 requires quarterly returns showing gross receipts, due the last day of the month after each quarter, with an annual reconciliation return due within 90 days of the close of the filer's chosen calendar or fiscal year.
Collected tax is split: the share earmarked for tourism promotion goes into a segregated fund controlled by the tourism commission, and the remainder goes to the city's general fund under Wis. 0615(1m)(dm).
Violations & Fines
Section 74-32 makes it a violation to operate without the section 74-35 permit, to refuse the administrator's inspection of records, to skip a required return, or to fail to pay the room tax when due. Each violation draws a forfeiture under Wis. Stats. § 66.0615(2)(e), and every day the violation continues is a separate offense; section 74-36 also lets the administrator revoke or suspend the operator's permit after ten days' notice.
Frequently Asked Questions
What is the hotel room tax rate in Mosinee?
Do I need a permit to rent rooms in Mosinee?
Is a stay of more than a month taxed under Mosinee's room tax?
Sources & Official References
Other rules in Mosinee
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