Local Government and Property Taxes

Under Wisconsin law, “consumer fireworks” generally include firecrackers, bottle rockets, roman candles, and similar items that explode or fly. The sale of such fireworks is generally prohibited unless the purchaser has a valid fireworks permit. A fireworks permit may be issued by a city, village, or town and must specify the name and address of the permit holder, the purchase and use dates, and the type and quantity of fireworks that may be purchased and used. Local governments may define fireworks as they wish by ordinance and may have ordinances that restrict use to a greater extent than state law. A person who violates a local ordinance regarding the sale or use of fireworks may be required to forfeit up to $1,000.

Shoreland zoning was adopted in Wisconsin to protect state waters and uphold the state’s Public Trust Doctrine. In 1966, the Legislature gave counties the authority to zone shorelands while ensuring that minimum requirements set by the Wisconsin Department of Natural Resources (DNR) were met. Generally, under Wisconsin law prior to the enactment of 2015 Wisconsin Act 55, a county could choose to set more restrictive shoreland zoning standards than the DNR through county shoreland zoning ordinances. Counties could also grant variances to the shoreland zoning ordinances, and the DNR’s authority included the ability to review and appeal county decisions to grant variances.

Wisconsin shoreland zoning laws were significantly altered with the passage of certain legislative acts between 2011 and 2015. Very generally, the acts codified many shoreland zoning standards (previously contained in the administrative code in statute), limited the role of the DNR and counties, and changed the overall regulatory framework of shoreland zoning to favor private property rights. Notably, the changes also prohibited any county from creating a shoreland zoning standard that is more restrictive than a DNR standard. This information memorandum discusses Wisconsin’s current shoreland zoning laws and how they relate to county zoning authority

A municipality may impose a “room tax” on entities such as hotels, motels, and other
establishments that rent short-term lodging. State law controls municipal room tax collection,
as well as the use of room tax revenues. 2015 Wisconsin Act 55 (Act 55), the 2015-17 Biennial
Budget, and 2015 Wisconsin Act 301 (Act 301) modified state law regarding the collection and
use of a municipal room tax. This information memorandum provides a brief overview of the
municipal room tax, including a description of prior law, and summarizes the changes made by
Acts 55 and 301. Gubernatorial partial vetoes that modified the budget language as originally
proposed by the Legislature are noted where applicable.

A municipality may impose a “room tax” on entities such as hotels, motels, and other
establishments that rent short-term lodging. State law controls municipal room tax collection,
as well as the use of room tax revenues. 2015 Wisconsin Act 55 (Act 55), the 2015-17 Biennial
Budget, modified state law regarding the collection and use of a municipal room tax. This
information memorandum provides a brief overview of the municipal room tax, including a
description of prior law, and summarizes the changes made by Act 55. Gubernatorial partial
vetoes that modify the budget language as originally proposed by the Legislature are noted where
applicable.