Rothschild, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- 8.0% of gross receipts, effective Jan. 1, 2017
- Administered by
- Village Treasurer
- Returns
- quarterly; annual reconciliation within 90 days
- Distribution
- general fund plus Village Tourism Commission
- Audit noncompliance penalty
- forfeiture of 5% of estimated tax
- Nonpayment penalty
- up to 25% of prior year's tax or $5,000
Summary
Rothschild imposes an 8.0% room tax on the gross receipts of hotels, motels and any other operator renting rooms or lodging to transients, effective January 1, 2017. The Village Treasurer administers collection, sales to government entities and holders of tax-exempt certificates are exempt, and unpaid tax draws forfeitures and interest under Village Code Chapter 55, Article III.
Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing, at retail, rooms or lodging to transients by hotelkeepers, 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. Effective January 1, 2017, such tax shall be at the rate of 8.0% of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1, Wis. Stats.
Full Breakdown
Article III of Chapter 55 imposes Rothschild's room tax under the authority of Wis. 0615. 52(2)(a)1. Rooms billed to the federal government, the State of Wisconsin, other Wisconsin local governments, or holders of tax-exempt certificates are exempt, but only if the retailer bills the exempt entity by name and obtains its tax-exempt number, authorization letter or purchase order. The Village Treasurer administers the tax: operators file a return each calendar quarter showing gross receipts and tax due, elect to reconcile on either a calendar or fiscal year, and must file that annual return within 90 days of the year's close.
The Treasurer may extend a filing deadline by up to one month for good cause. Of the tax collected, the Village keeps a general-fund share equal to the greater of 30% of current-year revenue or a formula tied to its 2010 through 2014 retained amounts, and forwards the remainder to the five-member Village Tourism Commission, appointed by the Village President and confirmed by the Village Board, for tourism promotion and development. The Treasurer has audit authority: it can inspect an operator's financial records on probable cause a return understates the tax, and information gathered stays confidential except for official use.
Violations & Fines
Failing to pay room tax draws a forfeiture up to 25% of the previous year's tax or $5,000, whichever is less, under § 55-22. Refusing to allow the Village Treasurer to inspect and audit financial records under § 55-19 carries a separate forfeiture of 5% of the room tax estimated for collection. Breaching the confidentiality of records reviewed under §§ 55-19, 55-20 and 55-22 is punishable by a forfeiture of $100 to $500 under § 55-23.
Frequently Asked Questions
What is Rothschild's room tax rate?
Who is exempt from the room tax?
Does the room tax cover short-term rentals?
What happens if a lodging operator does not file a room tax return?
Where does the room tax money go?
Sources & Official References
Other rules in Rothschild
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