West Allis, WI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current rate
- 8% (since Jan. 1, 2020)
- Filing
- Monthly, within 25 days
- Late penalty
- $10 plus 12%/year interest
- Fraud penalty
- 50% of tax due
Summary
West Allis imposes an 8% room tax on hotel, motel, and other transient lodging stays under Revised Municipal Code § 1.12, with retailers filing monthly gross-receipts reports to the Finance Division.
Imposition; Rate; Definitions. 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, a tax of the gross receipts from the lease or rental of such accommodations, imposed upon the retailers at the rate of six percent (6%) until December 31, 2018; seven percent (7%) from January 1, 2019 to December 31, 2019; and eight percent (8%) commencing January 1, 2020 and thereafter.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: ?).
Full Breakdown
Under § 1.12, any hotel keeper, motel operator, or other person furnishing lodging accommodations to transients owes a room tax on gross receipts from the rental, phased from 6% (through 2018) to 7% (2019) to the current 8% rate effective January 1, 2020 and thereafter. Retailers must file a monthly report with the City of West Allis Finance Division, including a copy of the corresponding state sales tax report, within 25 days of month-end. The tax applies whether or not membership is required to use the accommodations, covering short-term lodging operators broadly.
Violations & Fines
Unpaid tax draws 12% annual interest plus a $10 late-filing penalty; a return not filed triggers a Finance Division estimate with a 10% penalty added; a false or fraudulent return adds a 50% penalty and can support license suspension or revocation.
Frequently Asked Questions
What is the West Allis hotel/motel room tax rate?
Who has to file the room tax report?
Sources & Official References
Other rules in West Allis
Compare West Allis 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 If you notice an error or outdated information, let us know.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 Milwaukee County handle transient occupancy tax.