2021 Room Tax Report – Reminder to File

​April 18, 2022

To: Municipal Clerks and Treasurers


The Wisconsin Department of Revenue (DOR) would like to remind you to file Form SL-304: 2021 Room Tax Report if you have not already done so.

Form Information

  • Due date – May 2, 2022
  • Municipal clerk must e-file through MyDORGov
  • SL-304 – located on our website
  • Municipalities that imposed room taxes during 2021 must report 2021 activity on this form
  • 1994 documentation – if your municipality imposed room taxes on May 13, 1994, you must attach the room tax ordinance in effect and financial statement closest to May 13, 1994, to Form SL-304, unless provided in a prior year

New to 2021 Room Tax Report – one-time reporting requirement

Section F: Historical Room Taxes Retained

If your municipality collected room tax on May 13, 1994, and retained more than 30% of the room tax collected for purposes other than tourism promotion and tourism development, the report must include:

  • Dollar amount of room taxes retained by your municipality for the years 2010 through 2014
  • Note: This is a one-time reporting requirement under 2021 Wisconsin Act 55

Late/Non-Filer

If you do not timely file the Room Tax Report, DOR may charge a penalty of $50 per day after the filing due date, up to a maximum of $3,000.

Review posted reports

  • Within 2-3 business days, DOR posts a completed form on our Room Tax Reports web page for the general public
  • Note: DOR does not audit completed forms; make sure to review your form before submitting it to ensure no confidential information is included

Questions?

Contact us at lgs@wisconsin.gov.