Waukesha, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Room tax rate
- 8% of gross receipts
- Applies to
- Hotels, motels, other transient lodging
- Monthly report due
- 15th of following month
- Late interest
- 1% per month
- Late filing penalty
- $10 flat fee
- Fraud penalty
- 50% of tax due
- Statutory basis
- Wis. Stat. § 66.0615
Summary
Waukesha imposes an 8% room tax on gross receipts from renting rooms or lodging to transients under Municipal Code Sec. 4.05, adopted under Wis. Stat. 66.0615. Retailers, including hotel keepers, motel operators, and other accommodation providers, file monthly reports with the City Treasurer.
PURPOSE. ... Pursuant to 66.0615, Wis. Stats., for 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, a room tax is hereby imposed upon retailers at the rate of 8% of the gross receipts for the lease or rental of such accommodations, rooms or lodging within the City. ... UNPAID TAXES. All unpaid taxes shall bear interest at the rate of 1% per month from the due date of the return. Failure to pay the tax or delinquent payment of such taxes shall be subject to a $10 late filing penalty in addition to the interest imposed in this section.
Full Breakdown
Sec. 05 imposes the tax on retailers furnishing accommodations to transients at retail, including hotel keepers, motel operators, and other persons offering accommodations available to the public regardless of whether membership is required, at 8% of gross receipts for the lease or rental of rooms or lodging within the City. The terms transient, hotel, and motel borrow their meaning from Wis. Stat. Sec. 52(2)(a)1, and the room tax is exempt from the state's selective sales tax under that same statute. Each retailer must submit a monthly report to the City Treasurer's office showing gross receipts and the effective room tax percentage, due by the 15th day after the end of the prior month, along with a copy of the retailer's state sales tax return by the date that return is due.
Because the ordinance reaches any person furnishing accommodations to the public regardless of membership, it applies as broadly to short-term rental hosts renting rooms or whole units to transients as it does to traditional hotels and motels.
Violations & Fines
Unpaid room tax bears interest at 1% per month from the return's due date, and any failure to pay or delinquent payment adds a flat $10 late filing penalty on top of that interest. Filing a false or fraudulent return with intent to defeat or evade the tax draws an additional penalty equal to 50% of the tax due, stacked on top of the interest and late filing penalty.
Frequently Asked Questions
What is Waukesha's hotel room tax rate?
Does the room tax apply to Airbnb or other short-term rentals?
When is the room tax report due?
What is the penalty for a false room tax return?
Sources & Official References
Other rules in Waukesha
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