New Berlin, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% on furnishing rooms or lodging to transients
- Who owes it
- Hotels, motels, and other public accommodation operators
- Late filing penalty
- $10 plus legal-rate interest
- Fraud penalty
- 50% of the tax due
- Nonpayment forfeiture cap
- 25% of prior year's tax or $5,000
- Quarterly report due
- Within 30 days of quarter end
Summary
New Berlin imposes an 8% room tax on hotels, motels, and other operators renting accommodations to transients. City Code § 243-3 lets the City audit financial records to check compliance, and sets forfeitures reaching 25% of the prior year's tax due, or $5,000, whichever is less, for nonpayment.
There is hereby imposed a tax of 8% on the privilege 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, irrespective of whether membership is required for use of the accommodations. In this section, "hotel," "motel" and "transient" have the meaning set forth in § 77.52(2)(a), Wis. Stats. The said tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a), Wis. Stats. ... Any failure to pay the tax shall be subject to a forfeiture set by the Municipal Court, not to exceed 25% of the room tax due for the previous year under Subsection A above or $5,000, whichever is less.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Municipal Code: Supplement 3 Update 1).
Full Breakdown
Section 243-3 of the New Berlin Code of Ordinances imposes an 8% tax on the privilege of furnishing, at retail, rooms or lodging to transients, reaching hotel keepers, motel operators, and other persons who make accommodations available to the public, whether or not membership is required to use them. 52(2)(a), Wis. , and the tax stands apart from the state's selective sales tax on those same terms. The City's financial officers can inspect and audit an operator's records whenever there is probable cause to believe a return is incorrect, and refusing that inspection can draw a forfeiture up to 5% of the tax.
Each retailer must file a quarterly report with the Director of Finance and Administration, due within 30 days of the end of each calendar quarter, showing gross receipts and a copy of the operator's State Sales Tax Report. Late or unpaid tax carries interest at the legal rate plus a $10 late filing penalty, and a false or fraudulent return adds a penalty equal to 50% of the tax due. 5% split between the Mayor's promotions account and economic development marketing, with unspent promotion and marketing dollars rolling back into the debt and maintenance funds each year.
Violations & Fines
Failing to pay the room tax draws a forfeiture set by the Municipal Court of up to 25% of the prior year's tax due under Subsection A, or $5,000, whichever is less. Filing a false or fraudulent return adds a separate 50% penalty on top of the tax, interest, and any late filing penalty already owed.
Frequently Asked Questions
What is New Berlin's hotel tax rate?
Does the room tax apply to short-term rentals, not just hotels?
What happens if a hotel operator doesn't file a room tax return?
Where does New Berlin's room tax money go?
Sources & Official References
Other rules in New Berlin
Compare New Berlin to another location·View the Wisconsin hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in Waukesha County handle transient occupancy tax.