Madison, WI Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Platform tax law
- Wis. Act 55 (2019)
- Local room tax
- MGO Sec. 4.21
- Listing duty
- Display license numbers
- Audit body
- Madison Treasurer + DATCP
- Removal tool
- Platform takedown request
Summary
Wisconsin Act 55 (2019) requires lodging marketplaces like Airbnb and Vrbo to collect state and local room taxes for Wisconsin listings. Madison enforces room tax under MGO Sec. 4.21 and expects valid license numbers in every listing.
66.1014 Limits on residential dwelling rental prohibited. 66.1014(1) (1) In this section: 66.1014(1)(a) (a) “Political subdivision” means any city, village, town, or county. 66.1014(1)(b) (b) “Residential dwelling” means any building, structure, or part of the building or structure, that is used or intended to be used as a home, residence, or sleeping place by one person or by 2 or more persons maintaining a common household, to the exclusion of all others. 66.1014(2) (2) 66.1014(2)(a) (a) Subject to par. (d) , a political subdivision may not enact or enforce an ordinance that prohibits the rental of a residential dwelling for 7 consecutive days or longer.
Full Breakdown
Under Wis. Stat. Sec. 66.0615 and Wisconsin Act 55 (2019), online lodging marketplaces must register with the Department of Revenue and remit Wisconsin state plus local room tax on behalf of hosts. Madison's room tax under Sec. 4.21 of the General Ordinances applies to short-term rentals lasting under 30 days. Hosts remain individually responsible for displaying their City and DATCP license numbers on every listing. The City and DATCP audit listings, and Airbnb removes non-compliant Wisconsin pages on demand. Failure to display a license is independent grounds for forfeitures even when the platform is collecting tax.
Violations & Fines
Listing without a valid license number triggers forfeitures of up to $500 per day under Sec. 1.08 and may lead the platform to delist the property at city request.
Frequently Asked Questions
Does Airbnb collect Madison room tax automatically?
Do I still need to file anything?
Sources & Official References
Other rules in Madison
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