§ 54-20. Imposition.  


Latest version.
  • Pursuant to Wis. Stats. § 66.016, a tax is hereby imposed on the privilege and service of furnishing, at retail, or rooms or lodging to transients by hotel keepers, motel operators, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of accommodations. Such tax shall be at the rate of seven percent of the gross receipts from such retail furnishing of rooms or lodgings, effective January 1, 1994. Such tax shall not be subject to the selective sales tax imposed by Wis. Stats. § 77.52(2)(a)1.

(Prior Code, § 5-15.10(B))