Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.revenue.wi.gov
Tax Breakdown
5%
State Sales Tax
5%
Lodging / TOT
Est. Total Tax Burden~12%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Transient room tax applies. Lake country and Wisconsin Dells are very active STR markets. Milwaukee has permit requirements. Door County popular coastal market.
Major City Rules
3 cities tracked
Milwaukee
Moderate
STR permit required, zoning compliance
Wisconsin Dells
Host Friendly
Major tourism market, permissive
Door County
Host Friendly
County-level permits, very active vacation rental market
Housing Market Data — US Census ACS
ACS 5-Year 2022
2,734,511
Total Housing Units
11.3%
Vacancy Rate
67.7%
Owner-Occupied
32.3%
Renter-Occupied
178,711
Seasonal/Vacation Units
6.5%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.