Wauwatosa, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Room tax rate
- 7% of gross receipts
- In effect since
- June 1, 1971
- Report due
- Monthly, to city treasurer
- Late interest
- 1% per month
- Late filing penalty
- $10 per day
- False return penalty
- 50% of tax due
Summary
Wauwatosa taxes transient lodging at 7 percent of gross receipts, a rule that has applied to hotel keepers, motel operators and anyone else renting rooms to the public since June 1, 1971. The tax sits on top of, and separate from, the state's selective sales tax. Operators file monthly gross-receipts reports with the city treasurer's office.
For the privilege of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators, or other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations, a tax is imposed upon the retailers at the rate of seven percent of the gross receipts from the lease or rental of such accommodations, rooms or lodging within the city of Wauwatosa on or after June 1, 1971. In this chapter, "transient," "hotel" and "motel" have the meanings set forth in Section 77.52 (2) (a)1 of the Wisconsin Statutes.
Full Breakdown
16 imposes the room tax on any retailer furnishing rooms or lodging to transients, whether operating as a hotel, motel, or other public accommodation, regardless of whether membership is required to use the space. 52(2)(a)1 of the Wisconsin Statutes rather than defining them locally. 020 confirms the room tax is a separate levy that is not subject to the state's selective sales tax under the same statute, so operators pay both. 030, every retailer furnishing taxable accommodations must submit a monthly report to the city treasurer's office no later than the last business day of the month following the month the receipts were earned, and that report must be accompanied by a copy of the operator's state sales tax filing for the same period; this section was last amended by Ord.
O-19-25 pt. XXII on October 15, 2019. 035 requires the city to keep the submitted information confidential, limiting disclosure to officials discharging their duties or acting under court order, and bars publication of statistics that would reveal a particular filer's identity. 010 itself carries a citation history running from a 1970 ordinance through Ord. O-90-26 in 1990, which set the current 7 percent rate.
Violations & Fines
Unpaid room tax accrues interest at 1 percent per month from the return's due date under Section 3.16.040, and a late or missing filing draws an additional flat $10 per day late-filing penalty. Filing a false or fraudulent return with intent to evade the tax adds a penalty equal to 50 percent of the tax due, on top of the tax itself, the interest, and the late-filing penalty, under Section 3.16.050. A city official who breaches the confidentiality of a filer's information under Section 3.16.035 faces a separate forfeiture of not less than $100 nor more than $500.
Frequently Asked Questions
What is Wauwatosa's hotel room tax rate?
Is the room tax the same as the state sales tax?
How often must a lodging operator report room tax receipts?
What happens if a Wauwatosa lodging operator files a false room tax return?
Sources & Official References
Other rules in Wauwatosa
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Transient Occupancy Tax in Nearby Cities
How other cities in Milwaukee County handle transient occupancy tax.