The definitions set forth in Wis. Stats. § 66.0615(1)
are incorporated herein by reference.
Pursuant to Wis. Stats. § 66.0615, a tax is imposed
on the privilege of furnishing, at retail, rooms or lodging to customers
by hotel keepers, motel operators, marketplace providers, owners of
short-term rentals and other persons furnishing accommodations that
are available to the public, irrespective of whether membership is
required for the use of the accommodations. Such tax shall be at the
rate of 8% of the gross receipts from such retail furnishing of rooms
or lodging. Such tax shall not be imposed on sales to the federal
government and persons listed under Wis. Stats. § 77.54(9a).
The proceeds of such tax, when collected, shall be apportioned
30% to the City for general purposes, and the remaining 70% shall
be forwarded to a tourism entity to be spent on tourism promotion
and development as defined in Wis. Stats. § 66.0615(1)(fm).
Every owner who rents their residential dwelling shall notify
the City Clerk, in writing, when the first rental within a 365-day
period began.
Any person who maintains, manages or operates a short-term rental as defined in Wis. Stats. § 66.0615(dk) for more than 10 nights each year shall obtain a tourist rooming house license as defined in Wis. Stats. § 97.01(15k); said person shall also obtain a short-term rental license in accordance with §
297-3 of the Muskego Municipal Code.
Information obtained under this chapter shall be confidential,
except the City Clerk may provide information to persons using the
information in the discharge of duties imposed by law, the duties
of their office, or by order of a court. Publication of statistics
pertaining to room taxes received in the City of Muskego may be published
so long as such statistics do not disclose the identity of particular
tax returns. Any person violating the confidentiality provided for
in this section may be required to pay a forfeiture of not less than
$100 nor more than $500.
If any portion of this chapter is ever determined by a court
of competent jurisdiction to be unconstitutional or otherwise unenforceable,
said portion shall be removed so as to allow the remaining provisions
of this chapter to be enforceable.