Local Government Revenue Options – Informational Paper 15

Jan 17, 2023 | Revenue

Wisconsin’s local general purpose government system consists of municipalities (towns, villag-es, and cities) and counties. These local govern-ments may levy only those taxes that are author-ized by the Legislature. In addition to the proper-ty tax (and several in lieu of property tax reve-nues), the Legislature has authorized three op-tional local taxes for general local governments: (1) a county sales and use tax of 0.5%; (2) a mu-nicipal and/or county registration fee for certain motor vehicles (the “wheel” tax); and (3) a mu-nicipal tax on establishments providing short-term lodging to the public (the “room” tax). Al-though the property tax accounts for the vast ma-jority of all local tax revenue, use of these other local taxes has increased as local governments seek to reduce their reliance on the property tax.

Local Government Institute

of wisconsin

3118 E. Sableridge Dr.
Appleton, WI  54913
(920) 257-4598

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