Short-term rentals in unincorporated Marathon County must hold a state Tourist Rooming House (TRH) license under Wis. Admin. Code ATCP 72, inspected and issued through the Marathon County Health Department as DATCP's local agent. Local room tax under Wis. Stat. 66.0615 is imposed by individual towns, villages and cities (such as the Town of Rib Mountain at 8%), not by the county itself.
Marathon County does not levy its own room tax; Wis. Stat. 66.0615 reserves the local room tax to municipalities (towns, villages and cities), capped at 8% of the lodging sales price, with at least 70% of revenue spent on tourism promotion and development for any tax first imposed after May 13, 1994. Within Marathon County, the Town of Rib Mountain imposes the maximum 8% room tax, while Wausau and other municipalities set their own rates separately. Operators must register with the Wisconsin Department of Revenue for the 5% state sales tax plus the 0.5% Marathon County stadium/sales tax once annual taxable sales reach $1,000, per Wis. Stat. ch. 77. On top of state and local taxes, every short-term rental operating more than 10 nights per year must hold a state Tourist Rooming House license under Wis. Admin. Code ATCP 72; Marathon County Public Health and Environmental Health (715-261-1900) is the contracted agent that licenses and inspects TRHs in the county. Confirm current TRH license and pre-inspection fees with the Health Department before listing.
Operating a TRH without a license is enforceable under Wis. Stat. ch. 97 and ATCP 72 with daily forfeitures and possible orders to cease operation. Failing to collect and remit state sales tax, county sales tax or local room tax exposes the host to back taxes, interest and penalties under Wis. Stat. 77.60 and 66.0615.
Marathon County, WI
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Marathon County, WI
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Marathon County, WI
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Marathon County, WI
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Marathon County, WI
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Marathon County, WI
Pool barriers governed by the Wisconsin Uniform Dwelling Code (Wis. Admin. Code SPS 320-325) for one- and two-family dwellings, which adopts IRC Appendix AG ...
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