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HomeMy WebLinkAboutRoom_Tax_Return Room Tax Return Month/Year: Preparer’s Information Lodging/Rental Location Name: Name of Business D/B/A: Mailing Address: Address of Rental Location: City, State, Zip: Total # of nights rented for report month: Telephone: Calculation of Tax Due: 1) Total of Room Receipts Email Address: less 2) Total Exempt Sales 3) Total Taxable Room Receipts (X 10%) 4) Total Room Tax Due $ 5) Room Tax to be paid by marketplace provider List provider:__________ $ 6) Room Tax Payment included with this Return: $ Make Check payable to: City of Oshkosh Return completed form and payment to: City of Oshkosh – Collections Division 215 Church Avenue P. O. Box 1130 Oshkosh, WI 54903-1130 I hereby certify that I am authorized to submit this return on behalf of the above identified person/entity and that the information supplied hereon is accurate. Signature of preparer Date Instructions You must complete a Room Tax Return every month regardless if you rent rooms or lodging in that month. The completed form and payment must be received by the City of Oshkosh no later than the last day of the month next succeeding the reporting month. I.e. the room tax return and payment for January must be received no later than February 28th; the report and payment for February must be received no later than March 31st. Failure to file reports, or reports that are filed late, may incur penalties and/or be subject to citation or revocation of permit. Delinquent returns are subject to a $10 late fee and 25% penalty. Failing to file a return, or filing a false or fraudulent return, will result in an estimated tax and a 25% penalty. Late or unpaid amounts will incur interest at a rate of one percent (1%) per month from the due date. 1) Report your total gross receipts from furnishing rooms or lodging from the beginning to the end of the reported month. 2) Subtract any permitted deductions: a. Exempt room sales - those persons staying for over 30 consecutive days or sales exempt from room tax such as those for governmental purposes. For those exempt from room tax, you must obtain, and keep, for at least three (3) years a tax exempt letter or other certificate of exemption from the guest. b. Sales tax c. Food or Vending sales d. Laundry or other services sales e. Miscellaneous sales or services not related to the provision of lodging (ex. Tour sales) 3) This number is your taxable room receipts 4) Multiply your taxable room receipts (line 3) by 10% to determine your total room tax due. 5) Enter the amount of tax that has been collected and will be remitted on your behalf by any third party marketplace provider, such as Airbnb, VRBO, or another online application. 6) Enter the total payment to be remitted with this Return. Remember, you are responsible for the payment of all room tax due. If you are relying on a third party to collect and submit this tax, it is your responsibility to make sure the Lodging Marketplace has all the information needed from you, so they can collect the amount due and submit it in a timely manner on your behalf subject to Wis. Stats. Sec. 66.0615. Sign and date the return. Payments may be made in person or may be mailed to the City of Oshkosh Collections Division. If mailing, please remember that payments must be received by the City by the due date. The City is not responsible for delayed mail delivery.