Little Chute, WI Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- STR owners named as
- 'operators' under room tax law
- Room tax rate
- 10% of rental receipts
- Permit fee
- $20.00 per rental location
- No-permit penalty
- up to $200.00 per violation
Summary
Little Chute's room tax law names 'owners of short-term rentals' as taxable operators, requiring a village permit and a share of the village's 10 percent room tax on every rented night.
Operators shall mean hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, which are located in the village and are obligated to pay room taxes under this article.
Pledge agreement shall mean any pledge agreement entered into by the municipalities and the room tax commission, pursuant to which a portion of the room tax is pledged to pay a particular project or purpose in furtherance of the purposes of the room tax set forth in this article, which includes the exhibition center bonds and any tourism facilities bonds.
Quarterly payment date shall mean each January 31, April 30, July 31, and October 31, each of which is the last day of the month next succeeding the end of a calendar quarter.
Room tax shall mean a tax on the privilege of furnishing, at retail, except sales for resale, rooms or lodging to transients by the operators, pursuant to the Room Tax Act.
Room Tax Act shall mean Wis. Stats. § 66.0615, as amended from time to time.
Room tax commission shall mean the Fox Cities Room Tax Commission created by the municipalities within the Fox Cities Tourism Zone pursuant to the room tax commission agreement in order to coordinate tourism promotion and tourism development within the Fox Cities Tourism Zone.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 18 Update 1).
Full Breakdown
Village Code § 16-152 defines 'operators' subject to the room tax to include hotelkeepers, motel operators, lodging marketplaces, and owners of short-term rentals furnishing accommodations to the public in the village. Every operator, STR owners included, must file a permit application with the village clerk and pay a $20.00 initial permit fee for each rental location, then remit quarterly and annual room-tax reports to the village or its fiscal agent. Operating without the required permit exposes an STR owner to a penalty of up to $200.00 per violation, with each rental night treated as a separate violation.
Violations & Fines
Failing to obtain the operator permit before renting draws a penalty up to $200.00 per violation, with each rental day counted separately; unpaid room tax adds a forfeiture of 25% of the tax due, capped at $5,000.00.
Frequently Asked Questions
Do short-term rental owners in Little Chute owe room tax?
Do STR owners need a village permit?
Sources & Official References
Other rules in Little Chute
How Little Chute compares: Cities with the Highest Short-Term Rental Taxes·Compare Little Chute to another location·View the Wisconsin short-term rentals overview
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