Wisconsin’s local general purpose government system consists of municipalities (towns, villages, and cities) and counties. These local governments 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 optional local taxes for general local governments: (1) a county sales and use tax of 0.5%; (2) a municipal and/or county registration fee for certain motor vehicles (the “wheel” tax); and (3) a municipal tax on establishments providing short-term lodging to the public (the “room” tax). Although the property tax accounts for the vast majority 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.
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