Effective October 1, 2021, as required in 2021 Wisconsin Act 55, marketplace providers must report room tax imposed by a Wisconsin municipality under sec. 66.0615(1m)(a), Wis. Stats., using a uniform form (RT-200) prepared by the Wisconsin Department of Revenue.
Marketplace providers must send the form and municipal room tax directly to the municipality on a quarterly basis unless the municipality and marketplace provider agree the form will be filed monthly
Who is a marketplace provider?
Includes a person who facilitates the sale of lodging by listing or advertising lodging on behalf of a lodging provider and who processes the payment from the purchaser of lodging
Often has an online platform for facilitating sales on behalf of various lodging providers
Note - Hotels, motels, and homeowners selling taxable lodging directly to purchasers, rather than through a marketplace provider, should not use this form. They should continue to report sales and remit room tax directly to the municipality using the method required by the municipality.