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

Wisconsin treats short-term rentals as Tourist Rooming Houses (TRHs) under Wis. Stat. §97.01(15k) and Wis. Admin. Code ch. ATCP 72. DATCP charges an annual license fee that begins at $296 for a single unit and rises to $1,100 for the largest properties, plus a one-time pre-inspection fee ($592 and up) for new operators. The license year runs July 1 through June 30. Racine County itself does not levy a separate STR permit or registration fee on properties in unincorporated towns; zoning compliance is handled through Chapter 20 of the County Code. On the tax side, Wis. Stat. §77.52 requires operators to collect Wisconsin's 5% state sales tax on lodging stays of less than one month. Effective April 1, 2025, Racine County added a 0.5% county sales tax under Wis. Stat. §77.70, bringing the combined sales-tax rate on STR receipts in the county to 5.5%. Wis. Stat. §66.0615 authorizes municipalities (not counties) to adopt a local room tax of up to 8% on lodging receipts. The City of Racine has done so at 8% under Ord. 90-55; other cities and villages in Racine County set their own rates. Operators must register with the Wisconsin Department of Revenue for a seller's permit before collecting sales or room tax.