Pursuant to Wis. Stats. § 66.0615, a tax is imposed on the privilege of furnishing
at retail rooms or lodging to customers by hotelkeepers, motel operators, and other
persons furnishing accommodations that are available to the public, irrespective of
whether membership is required for the use of the accommodation. Such tax shall be
at the rate of ten percent of the gross receipts from such retail furnishing of rooms
or lodging. Such tax shall be collected from the customer when the customer's bill
is paid, and shall be paid by the person responsible to the village treasurer on a
monthly basis. Such tax shall not be subject to the selective sales tax imposed by
Wis. Stats. § 77.52(2). The proceeds of such tax shall be remitted to and received
by the treasurer monthly on or before the 20th day of the following month.
(1) Such tax shall be distributed as provided by resolution of the board.
