SB579: Bill Text

LRB-5378/1

MES:skg&mkd:jlb

1995 - 1996 LEGISLATURE

1995 Senate BILL 579

February 28, 1996 - Introduced by Senator Breske, cosponsored by Representatives Ourada, Grothman and Seratti. Referred to Committee on Transportation, Agriculture and Local Affairs.

SB579,1,2 An Act to amend 66.75 (1) (g) of the statutes; relating to: changes in the applicability of the local room tax.

Analysis by the Legislative Reference Bureau

In general, under current law, a municipality (city, village or town) may impose a room tax. The room tax is a tax on the privilege of furnishing, at retail, rooms or lodging to transients by hotel keepers and motel operators who furnish accommodations that are available to the public. A "transient" is defined as a person who resides for a continuous period of less than one month in a hotel or motel.

This bill changes the definition of transient, as it applies to the room tax, so that the room tax may not be imposed on a person who resides in the same hotel or motel for a period of 30 or more days within any consecutive 3 month period.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB579, s. 1 Section 1. 66.75 (1) (g) of the statutes is amended to read:

SB579,1,7 66.75 (1) (g) "Transient" has the meaning given in s. 77.52 (2) (a) 1 means any person residing for a period of less than 30 days during any consecutive 3 month period in the same hotel, motel or other furnished accommodations available to the public.

SB579, s. 2 Section 2. Initial applicability.

SB579,2,3 (1) This act first applies to a stay in a hotel, motel or other furnished accommodations available to the public that begins on the effective date of this subsection.

SB579,2,4 (End)