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Fitchburg, WI Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Room tax rate
Set annually in budget appendix fee schedule
Business permit fee
Set annually in budget appendix fee schedule
Late tax forfeiture
25% of prior year tax or $5,000, lesser
Interest on unpaid tax
1% per month
Permit/inspection violation
Up to $250/day, capped at 5%
Confidentiality violation
$100 to $500 forfeiture

Summary

Fitchburg, Wisconsin taxes short-term rental stays under 28 days the same as hotel rooms under its room tax ordinance, and operators must also hold a city business permit. Lodging marketplaces like Airbnb collect and remit the tax directly to the city treasurer.

Pursuant to Wis. Stats. § 66.0615, a tax is hereby imposed on the privilege and service of furnishing, at retail, except sales for resale, rooms or lodging to transients or occupants by hotel keepers, motel operators, lodging marketplaces, and operators of short-term rentals, and any other persons furnishing accommodations that are available to the public ... For rentals made through lodging marketplaces, the lodging marketplace shall collect and remit the tax to the city treasurer, according to the provisions of this chapter 10 article III division 4. Beginning January 1, 2017, such tax shall be as set by the annual budget appendix fee schedule. ... A forfeiture of 25 percent of the room tax due for the previous year or $5,000.00, whichever is less, of the tax imposed, is hereby established and due and owing in the event that the room tax is not paid within 30 days after the due date of return. ... Every person furnishing rooms or lodging shall file with the city clerk an application for a permit for each place of business. ... At the time of making an application the applicant shall pay to the city clerk a fee as set forth in the annual budget appendix fee schedule.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 30).

Full Breakdown

Fitchburg City Code § 10-242 imposes a room tax, authorized by Wis. " A short-term rental is defined at § 10-241 as a residential dwelling offered for rent for fewer than 28 consecutive days, and an "operator" must be the owner or lessee using the property as both the rental and their own primary residence, not an LLC, trust, or other entity. When a booking runs through a lodging marketplace such as Airbnb or VRBO, that platform, not the host, must collect and remit the tax to the city treasurer.

The tax rate itself is not fixed in the code text; it is set annually in the city's budget appendix fee schedule under § 10-242. Beyond the tax, § 10-274 requires every person furnishing rooms or lodging to file a business permit application with the city clerk for each place of business, pay a fee set in the same annual budget appendix, and disclose the business name and location. Once issued, a permit does not need renewal but can be suspended or revoked for violations.

Returns are filed quarterly with the city treasurer under § 10-244, showing gross receipts and tax due, with an annual reconciling return due within 90 days of year-end. The city treasurer can conduct office audits (§ 10-247) or field audits (§ 10-248), including inspecting books and records, and tax records are confidential except to the filer, tax authorities, and city officials (§ 10-250).

Violations & Fines

Late room tax payment draws a forfeiture of 25 percent of the prior year's tax due or $5,000, whichever is less, under § 10-253, plus interest at 1 percent per month from the due date until paid. Operating without the § 10-274 permit, refusing an inspection, or otherwise violating the tax provisions carries a forfeiture up to $250 per day under § 10-254, capped at 5 percent of the tax imposed, while breaching records confidentiality under §§ 10-250 or 10-251 draws a forfeiture of $100 to $500.

Frequently Asked Questions

Does Fitchburg, WI tax short-term rental stays?
Yes. City Code § 10-242 imposes the same room tax on short-term rental operators as on hotels and motels, covering any residential dwelling rented for fewer than 28 consecutive days under the § 10-241 definition.
Who pays the tax when a rental is booked through Airbnb?
The lodging marketplace itself, not the host. Section 10-242 requires platforms like Airbnb or VRBO to collect the room tax from the guest and remit it directly to the city treasurer on the host's behalf.
Do Fitchburg short-term rental hosts need a permit?
Yes. Section 10-274 requires every person furnishing rooms or lodging, including short-term rental operators, to file a permit application with the city clerk and pay the fee set in the annual budget appendix before renting.
What happens if the room tax is paid late?
Section 10-253 sets a forfeiture of 25 percent of the prior year's room tax or $5,000, whichever is less, if payment is more than 30 days past due, plus 1 percent monthly interest on the unpaid balance until paid.

Sources & Official References

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How Fitchburg compares: Cities with the Highest Short-Term Rental Taxes·Compare Fitchburg to another location·View the Wisconsin short-term rentals overview

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