LRB-5378/1
MES:skg&mkd:jlb
1995 - 1996 LEGISLATURE
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
1An Act to amend 66.75 (1) (g) of the statutes;
relating to: changes in the
2applicability 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
3Section
1. 66.75 (1) (g) of the statutes is amended to read:
SB579,1,74
66.75
(1) (g) "Transient"
has the meaning given in s. 77.52 (2) (a) 1 means any
5person residing for a period of less than 30 days during any consecutive 3 month
6period in the same hotel, motel or other furnished accommodations available to the
7public.
SB579,2,3
1(1) This act first applies to a stay in a hotel, motel or other furnished
2accommodations available to the public that begins on the effective date of this
3subsection.
