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Andrew Henson
The premier resort area tax is a local retail sales tax which was authorized by the Wisconsin Legislature and is administered by the Wisconsin Department of Revenue. Under law, the sponsoring municipality or other political subdivision may only use the proceeds of this tax to pay for infrastructure expenses within this jurisdiction.
Exception: The cities of Bayfield, Eagle River, Rhinelander and the villages of Ephraim, Sister Bay, and Stockholm have been authorized by the Legislature to impose the 0.5% premier resort area tax even if less than 40% of the equalized assessed value of the taxable property within those cities or villages is used by tourism-related retailers.
A seller making sales, licenses, leases, or rentals of products or services subject to state sales tax, that meet both of the conditions described in #4 above must charge, collect, report, and remit the premier resort area tax to the Department of Revenue.
Premier resort area tax is reported separately from Wisconsin sales and use tax. File your premier resort area tax using My Tax Account, the department's online filing system. You must file for each "reporting period," even if no tax is due for that period.
For example, a December transaction is reported on a premier resort area tax return due January 31. If the return is received and processed by February 15, the tax is included in the February distribution. If the return is received and processed after February 15, but before May 16, the tax is included in the May distribution. Premier resort tax distribution amounts are available on the Department of Revenue's Reports page.