Short-Term Rentals & Accommodations Tax
The Town of Lincoln welcomes visitors to our community and recognizes the importance of short-term lodging to our local tourism industry. To help property owners and operators understand their responsibilities, the Town provides the following information and forms regarding Short-Term Rentals and Accommodations Tax.
The Town of Lincoln requires owners and operators who provide lodging to guests for periods of less than one month to obtain an Accommodations Tax Permit and comply with the Town’s accommodations tax requirements. The Town’s ordinance establishes an Accommodations Tax of 4.5% on taxable gross receipts from qualifying lodging accommodations.
Getting Started
If you operate a short-term rental or other qualifying lodging business in the Town of Lincoln, the information below will help you complete the required registration and reporting process.
1. Apply for an Accommodations Tax Permit
Property owners and operators must complete an Accommodations Tax Permit Application for each qualifying place of business. The application collects information about the owner, rental property, manager, and applicable Wisconsin Seller’s Permit and Vilas County Health Permit numbers.
Short Term Rental Permit Application
2. Collect and Report Accommodations Tax
The applicable accommodations tax is calculated on taxable room receipts. The Town provides a Quarterly Accommodations Tax Report for reporting gross room receipts, applicable deductions, taxable room receipts, and the tax due.
3. Submit Quarterly Returns and Payment
Quarterly accommodations tax returns and payments are due within 30 days following the close of each calendar quarter. An annual reconciliation is also required within 30 days following the end of the calendar year.
4. Keep Accurate Records
Owners and operators subject to the accommodations tax are required to maintain accurate records of gross receipts associated with providing lodging.
Forms & Resources
Accommodations Tax Permit Application
Use this form to register your short-term rental or other qualifying lodging property with the Town of Lincoln.
Quarterly Accommodations Tax Report
Use this form to report taxable room receipts and calculate the accommodations tax due for each quarter.
Town of Lincoln Accommodations Tax Ordinance
Review the complete ordinance and amendment for information regarding accommodations tax requirements, permits, filing deadlines, exemptions, record keeping, and enforcement.
Town of Lincoln Room Tax Ordinance Info
For Vilas County Tourist Rooming House (TRH) Permit and Information please click the link below:
Vilas County Room Tax Permit and Information