Tourism Commission Meeting — Agenda Packet

September 15, 2026 Tourism Commission Agenda 1 City of Lake Geneva, 626 Geneva St, Lake Geneva, WI 53147-262.248.3673-www.cityoflakegeneva.gov Tourism Commission Agenda Tuesday, September 15, 2026 - 4:00 PM Lake Geneva City Hall; Conference Room 2A (2nd floor) Members: Chairperson Luke Pfeifer, Vice-Chairperson Mary Daly, Shelley Rowell, Dana Trilla, Alderperson Mary Jo Fesenmaier, and Alderperson Brian Smith Ex-Officio Members: Mayor Todd Krause, Comptroller Laura Pisarcik, and VISIT Lake Geneva President Stephanie Klett 1. Call to Order 2. Roll Call 3. Election of Secretary 4. Written financial update regarding Room Tax Dollars Collected, Financials, current Budget & Disbursements, list of outstanding (unpaid) tourism grants awarded 5. Working Session to identify possible future goals and priorities of the Tourism Commission (The following items are intended for discussion as part of a Tourism Commission working session. No formal action will be taken.) a. Discussion regarding the history and purpose of the Tourism Commission and Room Tax b. Review and Discussion of historical Tourism Commission expenditures and use of Room Tax revenues c. Discussion regarding the future goals and priorities of the Tourism Commission 6. Reports a. Independent Contractor: Heather Jones b. Tourism Entity: VISIT Lake Geneva 7. Adjournment A quorum of the Council may be present; however, no official Council action will be taken. Requests from persons with disabilities who need assistance to participate in this meeting should be made to the City Clerk’s office in advance so that the appropriate accommodations can be made. Page 1 of 25 CITY OF LAKE GENEVA ROOM TAX COMPARISONS 2025 AND 2026 2025 Room Tax Room Tax Additions Room Tax- Reg Additions Room Tax- Marketplace Net Amount Issued Regular Marketplace Since last Reported Since last Reported Totals to LG Visit Check Issue Date January 24,826.04 0.60 27,292.54 - 52,119.18 - February 387.96 63.60 52,944.32 - 53,395.88 - March 1,074.49 188,602.36 80,199.12 - 269,875.97 29,919.77 6/6/2025 April 48,026.62 65.58 12,453.49 - 60,545.69 59,586.95 7/11/2025 May 96,255.42 160.61 9,121.69 - 105,537.72 223,216.47 8/8/2025 June 4,208.36 255,320.23 208,382.45 - 467,911.04 92,716.74 9/5/2025 July 157,080.41 219.27 121,460.14 - 278,759.82 136,244.59 10/10/2025 August 228,543.98 404.45 24,500.40 - 253,448.83 153,626.54 11/7/2025 September 798.74 286,650.19 203,130.57 - 490,579.50 356,413.52 12/5/2025 October 16,618.71 62.04 107,639.64 - 124,320.39 85,877.39 1/9/2026 November 52,552.58 34,674.11 5,826.19 48.97 93,052.88 123,601.61 2/20/2026 December 69,234.93 154,069.39 223,304.32 699,608.24 920,292.43 852,950.55 48.97 2,472,851.22 1,261,203.58 - 2026 Room Tax Room Tax Additions Room Tax- Reg Additions Room Tax- Marketplace Net Amount Issued Regular Marketplace Since last Reported Since last Reported Totals to LG Visit Check Issue Date January 44,200.13 43.70 5,345.47 49,589.30 - February 20,200.54 22.78 28,181.41 48,404.73 - March 1,463.59 189,012.02 72,763.75 263,239.36 - April 1,796.79 11.42 55,191.61 56,999.82 10,099.32 6/12/2026 May 46,700.78 53.03 32,026.26 78,780.07 40,212.41 7/9/2026 June 213,862.52 298,647.95 - 512,510.47 275,613.71 8/7/2026 July 4,715.92 83.85 128,361.49 133,161.26 242,606.98 9/11/2026 August - September - October - November - December - 332,940.27 487,874.75 321,869.99 - 1,142,685.01 568,532.42 397,957.09 1,142,685.01 City Portion 30% (after $362,377) Variance 289,734.46 362,377.00 City Minimum portion 780,308.01 Net minus City Minimum 780,308.01 Tourism Funds Note: Marketplace Providers now pay on a quarterly basis 568,532.42 Per Visit Con.72.86% (0.00) Owed to Visit F:\Finance2026\Tourism\Room Tax Comparisons Jan-December 2026.xlsx Page 2 of 25 Amount Meetings Events committed Vendor Date of Event Paid to Date Remaining Balance PAID 2025-Meetings January Fall 2025 and Winter 2026 Promo 10,000.00 Riviera -Heather Jones Various 2,900.00 7,100.00 5/16/2025 6/12/2026 February Art in the Park 22,280.00 Geneva Lake Arts Foundation, Inc. August 9-10, 2025 20,369.50 - 9/26/2025 Wisconsin Cheese Festival 10,000.00 LG house of Music and Adams Publishing Group May 16-18, 2025 10,000.00 - 6/27/2025 Taco Fest 10,000.00 LG house of Music and Adams Publishing Group September 12-14, 2025 10,000.00 - 10/10/2025 March Wee Whiskey Fest 20,000.00 Geneva Lakes Whiskey Club April 25-27, 2025 20,000.00 - 6/13/2025 April None May Corporate Meetings and Events 7,500.00 The Riviera Ballroom June-September, 2025 7,500.00 - 8/6/2025 Das Fest Wisconsin 15,000.00 Prost! Das Fest Wisconsin July 18-20, 2025 15,000.00 - 10/10/2025 Venetian Festival 27,500.00 Lake Geneva Jaycees August 13-17, 2025 27,500.00 - 10/9/2025 June Jazz by the Lake 9,800.00 Midwest Young Artists Concert 19-Jul-25 3,500.00 - 8/6/2025 July Gala Days and Nights 35,000.00 Geneva Lake Women's Association October 24-26, 2025 30,449.15 - 6/19/2026 Sylph, A Contemporary Ballet Performance 7,948.00 Dawn Springer Dance Projects August 27-28, 2025 7,628.86 - 11/3/2025 Venetian Festival 2,650.00 Lake Geneva Jaycees (add'l Request) August 13-17, 2025 2,018.79 - 10/9/2025 August Honoring our Military Heroes 20,000.00 Geneva Lake Museum Opening April 2026 20,000.00 - 8/7/2026 Municpal Development September Tracing the Divide 4,000.00 Avant Cycles October 25-26, 2025 3,726.73 - 12/1/2025 Oktoberfest 22,005.56 Downtwon Bid October 11-12, 2025 - - Not received in require time Abominable Trail Race 3,000.00 ASR Events, LLC November 15,2025 1,933.01 - 1/9/2026 Abominable Snow Race 10,000.00 ASR Events, LLC January 31, 2026 6,771.29 - 3/20/2026 Lake Geneva Winter Bridal Expo 30,000.00 Celebration Management January 17, 2026 27,463.23 - 3/20/2026 October Downtown Ice Sculpture Walk 15,900.00 VISIT Lake Geneva January 28-February 1, 2026 14,373.60 - 4/17/2026 World's Tallest Glass Tree 50,000.00 Mackglass Community December 5-14, 2025 50,000.00 - 3/20/2026 Gary Con 12,000.00 Gaxx Worx, LLC March 18-22,2026 12,000.00 - 6/19/2026 November Baseball/Softball Travel Tournaments 36,400.00 YMCA Spring 2026 31,706.90 - 6/19/2026 The Balloon Adventure-Buggin Out 25,000.00 531 Fund March 19-29, 2026 25,000.00 - 5/29/2026 December None-Meeting Cancelled Total Grants Paid 2025 405,983.56 349,841.06 7,100.00 Tourism Grant Commitments Page 3 of 25 Amount Meetings Events committed Vendor Date of Event Paid to Date Remaining Balance PAID Tourism Grant Commitments 2026 -Meetings January None-Meeting Cancelled February None-Meeting Cancelled March Wee Whiskey Fest 25,000.00 Geneva Lakes Whiskey Club April 17-19, 2026 25,000.00 - 6/19/2026 Splash, Sparkle and Bloom 8,200.00 Lake Geneva Garden Club August 4-6, 2026 8,200.00 Das Fest Wisconsin(requested add'l in April) 14,750.00 Prost! Das Fest Wisconsin July 31-August 2, 2026 - 14,750.00 April Art in the Park 26,300.00 Geneva Lake Arts Foundation, Inc. August 8-9,2026 - 26,300.00 Lake Geneva Pride Weekend 15,127.00 Downtown Lake Geneva BID June 11-14, 2026 - 15,127.00 May Cancelled June Bridal Expo 30,000.00 Celebration Management January 16, 2027 - 30,000.00 Continued to July Pink the Lake 4,000.00 Pink The Lake August 1st, 2026 - 4,000.00 Fat Tire Charity Ride 7,000.00 Fat Tire Charity Ride September 19, 2026 - 7,000.00 Continued to July ( Approed down to $7,000) Literary Festival 7,199.50 Lakeside Books & The LG Public Library August 22, 2026 - 7,199.50 July Venetian Festival 30,000.00 Lake Geneva Jaycees August 19-23, 2026 - 30,000.00 Reduced from 35K to 30K August Abominable Snow Race 10,000.00 ASR Events, LLC January 30, 2027 - - Abominable Trail Race 3,000.00 ASR Events, LLC November 14, 2026 - - September None Total 2026 180,576.50 25,000.00 142,576.50 Page 4 of 25 CITY OF LAKE GENEVA BALANCE SHEET JULY 31, 2026 FUND 47 - TOURISM ASSETS 47-00-00-11111 FUND CASH 1,145,648.26 TOTAL ASSETS 1,145,648.26 LIABILITIES AND EQUITY FUND EQUITY 47-00-00-34800 RESTRICTED FUND BALANCE 756,863.11 REVENUE OVER EXPENDITURES - YTD 388,785.15 TOTAL FUND EQUITY 1,145,648.26 TOTAL LIABILITIES & EQUITY 1,145,648.26 Page 5 of 25 CITY OF LAKE GENEVA Finance Worksheet - Tourism Fund Page: 1 Period: 07/26 Sep 08, 2026 11:30AM 2026-26 2026-26 Variance % of Period Current year Current year Current year Budget Account Number Account Title Actual Actual Budget TOURISM TOURISM 47-00-00-41210 ROOM TAX 250,063.04 780,308.01 1,600,000.00 819,691.99 48.77 47-00-00-46100 TOURISM MISC REVENUE .00 .00 .00 .00 .00 47-00-00-48110 INTEREST INCOME 2,737.05 12,470.19 20,000.00 7,529.81 62.35 47-00-00-49100 APPL. PRIOR YR APPROPRIATIONS .00 .00 64,655.00 64,655.00 .00 47-00-00-49350 TRANSFER FROM GENERAL FUND .00 .00 .00 .00 .00 Total TOURISM: 252,800.09 792,778.20 1,684,655.00 891,876.80 47.06 47-00-00-57100 HOTEL/MOTEL ASSN-CHAM OF COM 40,212.41 50,311.73 800,000.00 474,074.56 40.74 47-00-00-57210 EVENTS COORDINATOR .00 .00 .00 .00 .00 47-00-00-57212 RIVIERA MARKETING COORDINATOR 5,833.34 46,666.72 70,000.00 17,499.94 75.00 47-70-00-57150 PROMOTIONAL GRANT .00 224,214.17 150,000.00 88,289.65- 158.86 47-70-00-57155 TOURISM MUNICIPAL DEVELOPMENT 2,419.27 82,800.43 422,000.00 308,560.05 26.88 47-70-00-59500 TRANSFER TO LAKEFRONT FUND .00 .00 .00 .00 .00 47-70-00-59600 TRANSFER TO DEBT SERVICE FUND .00 .00 242,655.00 242,655.00 .00 TOURISM Expenditure Total: 48,465.02 403,993.05 1,684,655.00 954,499.90 43.34 Net Total TOURISM: 204,335.07 388,785.15 .00 62,623.10- .00 Net Grand Totals: 204,335.07 388,785.15 .00 62,623.10- .00 Page 6 of 25 CITY OF LAKE GENEVA Detail Ledger - Tourism Page: 1 Period: 07/26 - 07/26 Sep 08, 2026 11:32AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance FUND CASH 06/30/2026 (06/26) Balance 47-00-00-11111 946,296.10 08/31/2026 CA 17 Cash Allocation - Created: 08/12/26 4:14 PM 2,737.05 07/31/2026 CA 29 Cash Allocation - Created: 08/21/26 9:20 AM 2,737.05- 09/30/2026 CA 43 Cash Allocation - Created: 09/08/26 11:28 AM 250,063.04 07/07/2026 CA-CD 12 CDA Fund Allocation - Created: 07/08/26 11:51 4,982.91- 07/08/2026 CA-CD 23 CDA Fund Allocation - Created: 07/10/26 3:51 P 41,745.15- 07/23/2026 CA-CD 59 CDA Fund Allocation - Created: 07/24/26 3:03 P 119.99- 07/31/2026 CA-CD 70 CDA Fund Allocation - Created: 07/31/26 1:37 P 6,599.88- 07/31/2026 CA-JE 8 JE Fund Allocation - Created: 08/21/26 9:20 AM 2,737.05 07/31/2026 (07/26) Period Totals and Balance 255,537.14 * 56,184.98- * 1,145,648.26 RESTRICTED FUND BALANCE 06/30/2026 (06/26) Balance 47-00-00-34800 756,863.11- 07/31/2026 (07/26) Period Totals and Balance .00 * .00 * 756,863.11- ROOM TAX 06/30/2026 (06/26) Balance 47-00-00-41210 530,244.97- 07/31/2026 JE 32 TRANSFER ROOM TAX TO TOURISM FUND- J 143,297.45- 07/31/2026 JE 32 TRANSFER ROOM TAX TO TOURISM FUND- J 106,765.59- 07/31/2026 (07/26) Period Totals and Balance .00 * 250,063.04- * 780,308.01- YTD Encumbrance .00 YTD Actual -780,308.01 Total -780,308.01 YTD Budget -1,600,000.00 Unearned 819,691.99 INTEREST INCOME 06/30/2026 (06/26) Balance 47-00-00-48110 9,733.14- 07/31/2026 JE 25 REC JUL LGIP ACTIVITY 2,737.05- 07/31/2026 (07/26) Period Totals and Balance .00 * 2,737.05- * 12,470.19- YTD Encumbrance .00 YTD Actual -12,470.19 Total -12,470.19 YTD Budget -20,000.00 Unearned 7,529.81 HOTEL/MOTEL ASSN-CHAM OF COMM 06/30/2026 (06/26) Balance 47-00-00-57100 10,099.32 07/07/2026 AP 124 LAKE GENEVA CONVENTION 40,212.41 **Desc: 2026 SHARE OF ROOM TAX (JAN-MAY 2026) 07/31/2026 (07/26) Period Totals and Balance 40,212.41 * .00 * 50,311.73 YTD Encumbrance .00 YTD Actual 50,311.73 Total 50,311.73 YTD Budget 800,000.00 Unexpended 749,688.27 RIVIERA MARKETING COORDINATOR 06/30/2026 (06/26) Balance 47-00-00-57212 40,833.38 08/01/2026 AP 1254 JONES, HEATHER 5,833.34 **Desc: RIVIERA EVENTS COORDINATOR-AUG 2026 07/31/2026 (07/26) Period Totals and Balance 5,833.34 * .00 * 46,666.72 YTD Encumbrance .00 YTD Actual 46,666.72 Total 46,666.72 YTD Budget 70,000.00 Unexpended 23,333.28 PROMOTIONAL GRANT 06/30/2026 (06/26) Balance 47-70-00-57150 224,214.17 07/31/2026 (07/26) Period Totals and Balance .00 * .00 * 224,214.17 YTD Encumbrance .00 YTD Actual 224,214.17 Total 224,214.17 YTD Budget 150,000.00 Unexpended (74,214.17) TOURISM MUNICIPAL DEVELOPMENT 06/30/2026 (06/26) Balance 47-70-00-57155 80,381.16 07/09/2026 AP 286 JONES, HEATHER 570.00 **Desc: RIVIERA BALLROOM-ZOLA SUBSCRIPTION 07/09/2026 AP 287 JONES, HEATHER 75.72 **Desc: REIMB INK CARTRIDGES Page 7 of 25 CITY OF LAKE GENEVA Detail Ledger - Tourism Page: 2 Period: 07/26 - 07/26 Sep 08, 2026 11:32AM Reference Account Debit Credit Date Journal Number Payee or Description Number Amount Amount Balance 05/27/2026 AP 292 ELAN FINANCIAL SERVICES 300.00 **Desc: GOOGLE ADS 05/27/2026 AP 298 ELAN FINANCIAL SERVICES 83.02 **Desc: GOOGLE ADS WITH WIX APRIL 1-30 05/27/2026 AP 303 ELAN FINANCIAL SERVICES 204.00 **Desc: WIX PREMIUM PLAN LAKE GENEVA HOTELS 05/27/2026 AP 307 ELAN FINANCIAL SERVICES 300.00 **Desc: GOOGLE ADS - MONTHLY MAY 24-JUN 24 07/14/2026 AP 1009 CHARTER COMMUNICATIONS 119.99 **Desc: INTERNET SVC-JUL 2026 06/24/2026 AP 1268 ELAN FINANCIAL SERVICES 708.00 **Desc: WIX PREMIUM PLAN BUSINESS VIP 06/24/2026 AP 1275 ELAN FINANCIAL SERVICES 12.80 **Desc: GOOGLE ADS - MONTHLY MAY 1 - MAY 30 07/12/2026 AP 1350 T-MOBILE USA INC 45.74 **Desc: RIVIERA CELL-HEATHER 07/31/2026 (07/26) Period Totals and Balance 2,419.27 * .00 * 82,800.43 YTD Encumbrance .00 YTD Actual 82,800.43 Total 82,800.43 YTD Budget 422,000.00 Unexpended 339,199.57 Number of Transactions: 23 Number of Accounts: 8 Debit Credit Proof Total TOURISM: 304,002.16 308,985.07- 4,982.91- Number of Transactions: 23 Number of Accounts: 8 Debit Credit Proof Grand Totals: 304,002.16 308,985.07- 4,982.91- Report Criteria: Actual Amounts Only Accounts With Balances Summarize Payroll Detail Print Period Totals Print Grand Totals Include Only Description Comments Page and Total by FUND All Segments Tested for Total Breaks [Report].Account Number = "47000011111"-"47700059500" Page 8 of 25 2026 Tourism Fund Chair Report Page 1 of 2 2026 Tourism Fund Chair ReportFinancials as of July 31, 2026. Provided for September 15, 2026 Meeting ROOM TAX DISTRIBUTIONBudget Estimated Total Room Tax 2,285,714.28 City (30%) 685,714.28 City Min GTD 362,377.00 City Total 685,714.28 Tourism Commission 1,600,000.00 BUDGET/FORECAST Account Title 2026 Budget 2026 YTD2026 Projection Notes REVENUES thru 7/31/2026 47-00-00-41210 ROOM TAX 1,600,000 780,308 1,600,000 47-00-00-48110 INTEREST INCOME 20,000 12,470 20,000 47-00-00-49100 APPL. PRIOR YR APPROPRIATIONS 64,655 - 64,655 TOTAL REVENUE 1,684,655 792,778 1,684,655 FORECAST REVENUE REMAINING 891,877 EXPENDITURES 47-00-00-57100 HOTEL/MOTEL ASSN-CHAM OF COM 800,000 50,312 1,165,760 Budg et was 50% ins tead of 72.86% as contracted from the Touris m Commis s ion. 47-00-00-57212 RIVIERA MARKETING COORDINATOR 70,000 46,667 70,000 47-70-00-57150 PROMOTIONAL GRANT 150,000 224,214 150,000 47-70-00-57155 TOURISM MUNICIPAL DEVELOPMENT 422,000 82,800 56,240 Reduced by variance from correction in H otel/Motel Assn-Cham of Com 47-70-00-59600 TRANSFER TO DEBT SERVICE FUND 242,655 - 242,655 TOTAL EXPENDITURES 1,684,655 1,684,655 FUND SURPLUS (DEFICIT) - - 2026 FUNDS Amount 150,000 56,240 Total 206,240 2026 Committed Grants 180,577 2026 Committed Tourism Development - 2026 Estimated Riv Marketing (recorded in Tourism Development)42,441 ESTIMATED REMAINING (16,778) Based on 17,683.80 YTD as of 5/31 Notes Forecasted Promotional Grants Forecast Tourism Development (budget less corrections) Remaining amount left after City Notes Calculated based on a budget of 1.6M for Tourism Commission Share The minimum amount the city is gtd based on what was retained in 2010 City keeps the greater of 30% or the amount retained in 2010 Page 9 of 25 2026 Tourism Fund Chair Report Page 2 of 2 FUND FORECAST Item Amount Current Balance As of 6/30/2026 1,145,657 Less 2025 Paid Since 6/30/2026 20,000 Honoring our Military Heroes 20,000 Less 2025 Outstanding Grants/Tourism Dev 288,356 Fall 2025 and Winter 2026 Promo 7,100 EST Knowles-Nelson Remaining 192,206 EST Riviera Drapes Remaining 89,050 Balance After 2025 Pd/Outstanding Grants 837,301 Expected Remaining Revenue 2026 (Budget less YTD) 827,222 ROOM TAX 819,692 INTEREST INCOME 7,530 APPL. PRIOR YR APPROPRIATIONS - Expected Remaining Expenses 2026 (Forecast less YTD) 1,381,437 HOTEL/MOTEL ASSN-CHAM OF COM1,115,448 RIVIERA MARKETING COORDINATOR 23,333 PROMOTIONAL GRANT TOURISM MUNICIPAL DEVELOPMENT TRANSFER TO DEBT SERVICE FUND 242,655 Balance Remaining for Grants and Tourism Development 283,087 2026 Grants Outstanding 155,577 Splash. Sparkle, and Bloom Garden Show8,200 Prost Das Fest Wisconsin 12,500 Art in the Park (GLAF) 26,300 Lake Geneva Pride Weekend 15,127 Prost Das Fest Wisconsin - For Shuttles 2,250 Pink the Lake & The Pink Party 4,000 Lakeside Literary Festival 7,200 Fat Tire Charity Ride 7,000 Bridal Expo 30,000 Venetian Festival 30,000 Abominable Snow Race 10,000 Abominable Trail Race 3,000 Wee Whiskey - 2026 Tourism Development 12,500 Estimated Riv Marketing Remaining 12,500 Estimated Balance Remaining After Existing Commitments 115,010 25,000 paid in June Based on est $2,500 per month Does not increase fund balance See breakout below See breakout below Notes pd 8/7/2026 Total Grant $242,500 less amt pd Total Grant $89,050 - none pd Page 10 of 25 Wisconsin Room Tax Law Reference Taken from Wisconsin Statutes 66 and 77 For the Lake Geneva Tourism Commission Legend Yellow Highlight - Key text relating to activities of the Tourism Commission Grey Highlight - Text that currently does not pertain to the Tourism Commission Grey Strikethrough - Text not related to the Room Tax Law The highlights in this document are for reference of the Lake Geneva Tourism Commission in discussion and are not a legal representation. Highlights will be updated as identified by the Tourism Commission Updated September 9, 2026 Page 11 of 25 MUNICIPAL LAW 66.061595 Updated 23-24 Wis. Stats. Updated 2023-24 Wis. Stats. Published and certified under s. 35.18. April 3, 2026. 66.0613 Assessment on racing prohibited. Notwith- standing subch. V of ch. 77, no county, town, city or village may levy or collect from any licensee, as defined in s. 562.01 (7), any fee, tax or assessment on any wager in any race, as defined in s. 562.01 (10), or on any admission to any racetrack, as defined in s. 562.01 (12), except as provided in s. 562.08. History: 1987 a. 354; 1991 a. 39; 1999 a. 150 s. 564; Stats. 1999 s. 66.0613. 66.0615 Room tax; forfeitures. (1) In this section: (a) “Commission” means an entity created by one municipal- ity or by 2 or more municipalities in a zone, to coordinate tourism promotion and tourism development for the zone. (am) “District” has the meaning given in s. 229.41 (4m). (b) “Hotel” has the meaning given in s. 77.52 (2) (a) 1. (bt) “Marketplace provider” has the meaning given in s. 77.51 (7i), to the extent that the marketplace provider facilitates the sale or furnishing of rooms, lodging, or other accommodations to transients under sub. (1m) (a). (bu) “Marketplace seller” has the meaning given in s. 77.51 (7j). (c) “Motel” has the meaning given in s. 77.52 (2) (a) 1. (d) “Municipality” means any city, village or town. (de) “Occupant” means a person who rents a short-term rental through a marketplace provider. (df) “Owner” means the person who owns the residential dwelling that has been rented. (di) “Residential dwelling” means any building, structure, or part of the building or structure, that is used or intended to be used as a home, residence, or sleeping place by one person or by 2 or more persons maintaining a common household, to the ex- clusion of all others. (dk) “Short-term rental” means a residential dwelling that is offered for rent for a fee and for fewer than 30 consecutive days. (dm) “Sponsoring municipality” means a city, village or town that creates a district either separately or in combination with an- other city, village, town or county. (e) “Tourism” means travel for recreational, business or edu- cational purposes. (f) “Tourism entity” means a nonprofit organization that came into existence before January 1, 2015, spends at least 51 percent of its revenues on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality, except that if no such organi- zation exists, a municipality may contract with one of the follow- ing entities: 1. A nonprofit organization that spends at least 51 percent of its revenues on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality. 2. A nonprofit organization that was incorporated before Jan- uary 1, 2015, spends 100 percent of the room tax revenue it re- ceives from a municipality on tourism promotion and tourism de- velopment, and provides destination marketing staff and services for the tourism industry in a municipality. (fm) “Tourism promotion and tourism development” means any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays at more than one establishment on which a tax under sub. (1m) (a) may be imposed, that are owned by different persons and located within a municipality in which a tax under this section is in ef- fect; or, if the municipality has only one such establishment, rea- sonably likely to generate paid overnight stays in that establishment: 1. Marketing projects, including advertising media buys, cre- ation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, or motorcoach groups. 2. Transient tourist informational services. 3. Tangible municipal development, including a convention center. (g) “Transient” has the meaning given in s. 77.52 (2) (a) 1. (h) “Zone” means an area made up of 2 or more municipali- ties that, those municipalities agree, is a single destination as per- ceived by the traveling public. (1m) (a) The governing body of a municipality may enact an ordinance, and a district, under par. (e), may adopt a resolution, imposing a tax on the sales price from selling or furnishing, at re- tail, except sales for resale, rooms or lodging to transients by hotelkeepers, motel operators, marketplace providers, owners of short-term rentals, and other persons or retailers selling or fur- nishing accommodations that are available to the public, irrespec- tive of whether membership is required for use of the accommo- dations. A tax imposed under this paragraph may be collected from the consumer or user, but may not be imposed on sales to the federal government and persons listed under s. 77.54 (9a). A tax imposed under this paragraph by a municipality shall be paid to the municipality and, with regard to any tax revenue that may not be retained by the municipality, shall be forwarded by the mu- nicipality to a tourism entity or a commission if one is created un- der par. (c), as provided in par. (d). Except as provided in par. (am), a tax imposed under this paragraph by a municipality may not exceed 8 percent of the sales price. Except as provided in par. (am), if a tax greater than 8 percent of the sales price under this paragraph is in effect on May 13, 1994, the municipality impos- ing the tax shall reduce the tax to 8 percent, effective on June 1, 1994. (am) A municipality that imposes a room tax under par. (a) is not subject to the limit on the maximum amount of tax that may be imposed under that paragraph if any of the following apply: 1. The municipality is located in a county with a population of at least 380,000 and a convention center is being constructed or renovated within that county. 2. The municipality intends to use at least 60 percent of the revenue collected from its room tax, of any room tax that is greater than 7 percent, to fund all or part of the construction or renovation of a convention center that is located in a county with a population of at least 380,000. 3. The municipality is located in a county with a population of less than 380,000 and that county is not adjacent to a county with a population of at least 380,000, and the municipality is con- structing a convention center or making improvements to an ex- isting convention center. 4. The municipality has any long-term debt outstanding with which it financed any part of the construction or renovation of a convention center. (b) 1. If a single municipality imposes a room tax under par. (a), the municipality may create a commission under par. (c). The commission shall contract with another organization to per- form the functions of a tourism entity if no tourism entity exists in that municipality. 2. If 2 or more municipalities in a zone impose a room tax under par. (a), the municipalities shall enter into a contract under s. 66.0301 to create a commission under par. (c). If no tourism entity exists in any of the municipalities in the zone that have formed a commission, the commission shall contract with an- other organization in the zone to perform the functions of the tourism entity. Each municipality in a single zone that imposes a room tax shall levy the same percentage of tax. If the municipal- 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 103 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on April 3, 2026. Published and certified under s. 35.18. Changes effective after April 3, 2026, are designated by NOTES. (Published 4-3-26) Page 12 of 25 Updated 23-24 Wis. Stats. Updated 2023-24 Wis. Stats. Published and certified under s. 35.18. April 3, 2026. 96 66.0615 MUNICIPAL LAW ities are unable to agree on the percentage of tax for the zone, the commission shall set the percentage. 3. A commission shall monitor the collection of room taxes from each municipality in a zone that has a room tax. 4. A commission shall contract with one tourism entity from the municipalities in the zone to obtain staff, support services and assistance in developing and implementing programs to promote the zone to visitors. (c) 1. If a commission is created by a single municipality, the commission shall consist of 4 to 6 members. One of the commis- sion members shall represent the Wisconsin hotel and motel in- dustry. Members shall be appointed under subd. 3. 2. a. If the commission is created by more than one munici- pality in a zone, the commission shall consist of 3 members from each municipality in which annual tax collections exceed $1,000,000, 2 members from each municipality in which annual tax collections exceed $300,000 but are not more than $1,000,000 and one member from each municipality in which an- nual tax collections are $300,000 or less. Except as provided in subd. 2. b., members shall be appointed under subd. 3. b. Two additional members, who represent the Wisconsin hotel and motel industry, shall be appointed to the commission by the chairperson of the commission, shall serve for a one-year term at the pleasure of the chairperson and may be reappointed. 3. Members of the commission shall be appointed by the principal elected official in the municipality and shall be con- firmed by a majority vote of the members of the municipality’s governing body who are present when the vote is taken. Commis- sioners shall serve for a one-year term, at the pleasure of the ap- pointing official, and may be reappointed. 4. The commission shall meet regularly, and, from among its members, it shall elect a chairperson, vice chairperson and secretary. 5. The commission shall report any delinquencies or inaccu- rate reporting to the municipality that is due the tax. (d) 1. A municipality that first imposes a room tax under par. (a) after May 13, 1994, shall spend at least 70 percent of the amount collected on tourism promotion and tourism develop- ment. Any amount of room tax collected that must be spent on tourism promotion and tourism development shall either be for- warded to the commission for its municipality or zone if the mu- nicipality has created a commission, or forwarded to a tourism entity. 2. Subject to par. (dm), if a municipality collects a room tax on May 13, 1994, it may retain not more than the same percent- age of the room tax that it retains on May 13, 1994. If a munici- pality that collects a room tax on May 1, 1994, increases its room tax after May 1, 1994, the municipality may retain not more than the same percentage of the room tax that it retains on May 1, 1994, except that if the municipality is not exempt under par. (am) from the maximum tax that may be imposed under par. (a), the municipality shall spend at least 70 percent of the increased amount of room tax that it begins collecting after May 1, 1994, on tourism promotion and development. Any amount of room tax collected that must be spent on tourism promotion and tourism development shall either be forwarded to the commission for its municipality or zone if the municipality has created a commis- sion, or forwarded to a tourism entity. 3. A commission shall use the room tax revenue that it re- ceives from a municipality for tourism promotion and tourism development in the zone or in the municipality. 4. The commission shall report annually to each municipal- ity from which it receives room tax revenue the purposes for which the revenues were spent. 5. The commission may not use any of the room tax revenue to construct or develop a lodging facility. 6. If a municipality issued debt or bond anticipation notes before January 1, 2005, to finance the construction of a munici- pally owned convention center or conference center, nothing in this section may prevent the municipality from meeting all of the terms of its obligation. 7. Notwithstanding the provisions of subds. 1. and 2., any amount of room tax revenue that a municipality described under s. 77.994 (3) is required to spend on tourism promotion and tourism development shall be forwarded to, and spent by, the mu- nicipality’s tourism entity, unless the municipality creates a com- mission and forwards the revenue to the commission. 8. The governing body of a tourism entity shall include either at least one owner or operator of a lodging facility that collects the room tax described in this section and that is located in the municipality for which the room tax is collected or at least 4 own- ers or operators of lodging facilities that collect the room tax de- scribed in this section and that are located in the zone for which the room tax is collected. Subdivision 4., as it applies to a com- mission, applies to a tourism entity. (dm) Beginning with the room tax collected on January 1, 2017, by a municipality that collected a room tax on May 13, 1994, as described in par. (d) 2., and retained more than 30 per- cent of the room tax collected for purposes other than tourism promotion and tourism development, such a municipality may continue to retain, each year, the greater of either 30 percent of its current year revenues or one of the following amounts: 1. For fiscal year 2017, the same dollar amount of the room tax retained as the municipality retained in its 2014 fiscal year. 2. For fiscal year 2018, the same dollar amount of the room tax retained as the municipality retained in its 2013 fiscal year. 3. For fiscal year 2019, the same dollar amount of the room tax retained as the municipality retained in its 2012 fiscal year. 4. For fiscal year 2020, the same dollar amount of the room tax retained as the municipality retained in its 2011 fiscal year. 5. For fiscal year 2021 and thereafter, the same dollar amount of the room tax retained as the municipality retained in its 2010 fiscal year. (e) 1. Subject to subd. 2., a district may adopt a resolution im- posing a room tax under par. (a) in an amount not to exceed 3 per- cent of total room charges. A majority of the authorized mem- bers of the district’s board may vote that, if the balance in a spe- cial debt service reserve fund of the district is less than the re- quirement under s. 229.50 (5), the room tax imposed by the dis- trict under this subdivision is 3 percent of total room charges be- ginning on the next January 1, April 1, July 1 or October 1 after the payment and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding. A room tax imposed by a district under this subdivi- sion applies within the district’s jurisdiction, as specified in s. 229.43, and the proceeds of the tax may be used only for the dis- trict’s debt service on its bond obligations. If a district stops im- posing and collecting a room tax, the district’s sponsoring munic- ipality may impose and collect a room tax under par. (a) on the date on which the district stops imposing and collecting its room tax. 2. In addition to the room tax that a district may impose un- der subd. 1., if the district’s only sponsoring municipality is a 1st class city, the district may adopt a resolution imposing an addi- tional room tax. The additional percentage of room tax under this subdivision shall be equal to the percentage of room tax im- posed by the sponsoring municipality on the date on which the sponsoring municipality agrees to stop imposing and collecting its room tax, as described under s. 229.44 (15). A district shall 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 103 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on April 3, 2026. Published and certified under s. 35.18. Changes effective after April 3, 2026, are designated by NOTES. (Published 4-3-26) Page 13 of 25 MUNICIPAL LAW 66.061597 Updated 23-24 Wis. Stats. Updated 2023-24 Wis. Stats. Published and certified under s. 35.18. April 3, 2026. begin collecting the additional room tax imposed under this sub- division on the date on which the sponsoring municipality stops imposing and collecting its room tax. A room tax imposed by a district under this subdivision applies only within the borders of the sponsoring municipality and may be used for any lawful pur- pose of the district. 3. A district adopting a resolution to impose the taxes under subd. 1. or 2. shall deliver a certified copy of the resolution to the secretary of revenue at least 120 days before its effective date. (f) 1. The department of revenue shall administer the tax that is imposed under par. (a) by a district and may take any action, conduct any proceeding and impose interest and penalties. 2. Sections 77.51 (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (3), (3m), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), (12) to (15), and (19m), and 77.62, as they ap- ply to the taxes under subch. III of ch. 77 , apply to the tax de- scribed under subd. 1. 3. From the appropriation under s. 20.835 (4) (gg), the de- partment of revenue shall distribute 97.45 percent of the taxes collected under this paragraph for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subse- quent refunds, audit adjustments and all other adjustments. Inter- est paid on refunds of the tax under this paragraph shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Any district that receives a report along with a pay- ment under this subdivision or subd. 2. is subject to the duties of confidentiality to which the department of revenue is subject un- der s. 77.61 (5). 5. Persons who are subject to the tax under this subsection, if that tax is administered by the department of revenue, shall regis- ter with the department. Any person who is required to register, including any person authorized to act on behalf of a person who is required to register, who fails to do so is guilty of a misdemeanor. (g) Sections 77.51 (10), (12m), (13), (13g), (14), (14g), (15a), (15b), and (17), 77.52 (3) , (3m), (13), (14), (18), and (19), 77.522, 77.523, 77.53 (7), 77.54, 77.58 (6m), and 77.585, as they apply to the taxes under subch. III of ch. 77, shall apply to the tax imposed under par. (a) by a municipality. (1r) (a) A marketplace provider shall collect the tax imposed by a municipality under sub. (1m) for a marketplace seller, unless the marketplace provider has been issued a waiver under s. 77.52 (3m) (b) or (c), and forward it to the municipality, on a quarterly basis, along with a form prepared by the department of revenue as described under par. (b), except that a marketplace provider shall forward the tax to the municipality more frequently if the market- place provider and the municipality enter into a written agree- ment providing for more frequent submissions. The marketplace provider shall notify the marketplace seller that the marketplace provider has collected and forwarded the taxes described in this paragraph. A municipality may not impose and collect a room tax from the marketplace seller if the municipality collects the room tax as described in this paragraph. (b) The form prepared by the department of revenue as de- scribed under par. (a) shall contain at least the following informa- tion about the room tax imposed under sub. (1m) on the market- place provider: 1. The total sales for properties located in a municipality with a room tax. 2. The total number of nights properties located in a munici- pality with a room tax were rented. 3. The rate of the room tax applied to the amount specified in subd. 1. 4. The total tax due for properties located in a municipality with a room tax. (c) No later than September 29, 2021, and updated annually, the department of revenue shall create a website that contains the following information about room tax collections: 1. The name and mailing address of each municipality that imposes a room tax under sub. (1m). 2. The rate of the room tax imposed by each municipality specified in subd. 1. (2) As a means of enforcing the collection of any room tax imposed by a municipality or a district under sub. (1m), the mu- nicipality or district may do any of the following: (a) If a municipality or district has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the records of any person subject to sub. (1m) pertaining to the furnishing or selling of accommodations to determine the correct amount of room tax due. A determination under this paragraph shall be provided in writing within 4 years after the due date of the return, unless no return has been filed. (b) Enact a schedule of forfeitures, not to exceed 5 percent of the tax under sub. (1m) or par. (c), to be imposed on any person subject to sub. (1m) who fails to comply with a request to inspect and audit the person’s records under par. (a). (c) Determine the tax under sub. (1m) according to its best judgment if a person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed by the municipality or district. (d) Require each person who is subject to par. (c) to pay an amount of taxes that the municipality or district determines to be due under par. (c) plus interest at the rate of 1 percent per month on the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the municipality or district to inspect and audit his or her financial records under par. (a). (e) Enact a schedule of forfeitures, not to exceed 25 percent of the room tax due for the previous year under sub. (1m) or par. (c) or $5,000, whichever is less, to be imposed for failure to pay the tax under sub. (1m). This paragraph also applies to a market- place provider that is required to collect and remit taxes imposed by a municipality under sub. (1m), but that fails to file a return as required in sub. (1r) or pay the required tax. (2m) (a) To enforce the collection of a room tax imposed by a district under sub. (1m), the district may exchange audit and other information relating to the room tax with the department of revenue. (b) To enforce the collection of a room tax imposed by a mu- nicipality under sub. (1m), the municipality may jointly inspect and audit the room tax records of a person subject to sub. (1m) with other municipalities only for the purpose of conducting a joint room tax audit. A municipality may provide audit and other information to the department of revenue, and may exchange au- dit and other room tax related information with any municipality that took part in conducting the joint audit. (3) The municipality shall provide by ordinance and the dis- trict shall provide by resolution for the confidentiality of infor- mation obtained under subs. (1r) and (2) but shall provide excep- tions for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The municipality or district may provide for the publish- ing of statistics classified so as not to disclose the identity of par- ticular returns. The municipality or district shall provide that per- 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 103 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on April 3, 2026. Published and certified under s. 35.18. Changes effective after April 3, 2026, are designated by NOTES. (Published 4-3-26) Page 14 of 25 Updated 23-24 Wis. Stats. Updated 2023-24 Wis. Stats. Published and certified under s. 35.18. April 3, 2026. 98 66.0615 MUNICIPAL LAW sons violating ordinances or resolutions enacted under this sub- section may be required to forfeit not less than $100 nor more than $500. (4) (a) Except as provided in par. (d), annually, on or before May 1, on a form created and provided by the department of rev- enue, every municipality that imposes a tax under sub. (1m) shall certify and report to the department all of the following: 1. The amount of room tax revenue collected, and the room tax rate imposed, by the municipality in the previous year. 2. A detailed accounting of the amounts of such revenue that were forwarded in the previous year for tourism promotion and tourism development, specifying the commission or tourism en- tity that received the revenue. The detailed accounting shall in- clude expenditures of at least $1,000 made by a commission or a tourism entity. 3. A list of each member of the commission and each mem- ber of the governing body of a tourism entity to which the munic- ipality forwarded room tax revenue in the previous year, and the name of the business entity the member owns, operates, or is em- ployed by, if any. 4. For a municipality subject to sub. (1m) (dm), the amount of the room tax retained by the municipality in each of the follow- ing fiscal years: 2010, 2011, 2012, 2013, and 2014. (b) The department of revenue shall collect the reports de- scribed in par. (a) and shall make them available to the public. (c) The department of revenue may impose a penalty of not more than $3,000 on a municipality that does not submit to the department the reports described in par. (a). A municipality may not use room tax revenue to pay a penalty imposed under this paragraph. The penalty shall be paid to the department of revenue. (d) Notwithstanding the requirement in par. (a) (intro.), the in- formation specified in par. (a) 4. may be certified and reported to the department only once if the municipality submits the infor- mation not later than May 1, 2022. The department shall make such information available to the public annually in the report de- scribed in par. (a) (intro.). History: 1983 a. 189, 514; 1993 a. 263, 467, 491; 1999 a. 9; 1999 a. 150 ss. 565 to 567; Stats. 1999 s. 66.0615; 2003 a. 203; 2005 a. 135; 2007 a. 20; 2009 a. 2; 2011 a. 18, 32; 2013 a. 20; 2015 a. 55, 60, 301; 2017 a. 59; 2019 a. 10; 2021 a. 55. A city was authorized to enact a room tax. The gross receipts method was a fair and reasonable way of calculating the tax. Blue Top Motel, Inc. v. City of Stevens Point, 107 Wis. 2d 392, 320 N.W.2d 172 (1982). Under sub. (1m) (am), this section favors expenditures to construct or improve convention facilities. However, sub. (1m) (am) only addresses when a municipality may impose a room tax rate of greater than eight percent and is irrelevant when the city has not exceeded that maximum. The only restrictions the rest of the statute places on the use of room tax monies are found in sub. (1m) (d), which directs a mu- nicipality to spend a certain percentage on tourism promotion and development, which means the promotion and development of travel for recreational, business, or educational purposes. English Manor Bed & Breakfast v. Great Lakes Cos., 2006 WI App 91, 292 Wis. 2d 762, 716 N.W.2d 531, 05-1358. 66.0617 Impact fees. (1) DEFINITIONS. In this section: (a) “Capital costs” means the capital costs to construct, ex- pand or improve public facilities, including the cost of land, and including legal, engineering and design costs to construct, expand or improve public facilities, except that not more than 10 percent of capital costs may consist of legal, engineering and design costs unless the municipality can demonstrate that its legal, engineer- ing and design costs which relate directly to the public improve- ment for which the impact fees were imposed exceed 10 percent of capital costs. “Capital costs” does not include other noncapital costs to construct, expand or improve public facilities, vehicles; or the costs of equipment to construct, expand or improve public facilities. (b) “Developer” means a person that constructs or creates a land development. (c) “Impact fees” means cash contributions, contributions of land or interests in land or any other items of value that are im- posed on a developer by a municipality under this section. (d) “Land development” means the construction or modifica- tion of improvements to real property that creates additional resi- dential dwelling units within a municipality or that results in non- residential uses that create a need for new, expanded or improved public facilities within a municipality. (e) “Municipality” means a city, village, or town. (f) “Public facilities” means all of the following: 1. Highways as defined in s. 340.01 (22), and other trans- portation facilities, traffic control devices, facilities for collecting and treating sewage, facilities for collecting and treating storm and surface waters, facilities for pumping, storing, and distribut- ing water, parks, playgrounds, and land for athletic fields, solid waste and recycling facilities, fire protection facilities, law en- forcement facilities, emergency medical facilities and libraries. “Public facilities” does not include facilities owned by a school district. 2. Notwithstanding subd. 1., with regard to impact fees that were first imposed before June 14, 2006, “public facilities” in- cludes other recreational facilities that were substantially com- pleted by June 14, 2006. This subdivision does not apply on or after January 1, 2018. (g) “Service area” means a geographic area delineated by a municipality within which there are public facilities. (h) “Service standard” means a certain quantity or quality of public facilities relative to a certain number of persons, parcels of land or other appropriate measure, as specified by the municipality. (2) G ENERAL. (a) A municipality may enact an ordinance under this section that imposes impact fees on developers to pay for the capital costs that are necessary to accommodate land development. (b) Subject to par. (c), this section does not prohibit or limit the authority of a municipality to finance public facilities by any other means authorized by law, except that the amount of an im- pact fee imposed by a municipality shall be reduced, under sub. (6) (d), to compensate for any other costs of public facilities im- posed by the municipality on developers to provide or pay for capital costs. (c) Beginning on May 1, 1995, a municipality may impose and collect impact fees only under this section. (3) P UBLIC HEARING; NOTICE. Before enacting an ordinance that imposes impact fees, or amending an existing ordinance that imposes impact fees, a municipality shall hold a public hearing on the proposed ordinance or amendment. Notice of the public hearing shall be published as a class 1 notice under ch. 985, and shall specify where a copy of the proposed ordinance or amend- ment and the public facilities needs assessment may be obtained. (4) P UBLIC FACILITIES NEEDS ASSESSMENT. (a) Before enact- ing an ordinance that imposes impact fees or amending an ordi- nance that imposes impact fees by revising the amount of the fee or altering the public facilities for which impact fees may be im- posed, a municipality shall prepare a needs assessment for the public facilities for which it is anticipated that impact fees may be imposed. The public facilities needs assessment shall include, but not be limited to, the following: 1. An inventory of existing public facilities, including an identification of any existing deficiencies in the quantity or qual- ity of those public facilities, for which it is anticipated that an im- pact fee may be imposed. 2. An identification of the new public facilities, or improve- ments or expansions of existing public facilities, that will be re- quired because of land development for which it is anticipated 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 103 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on April 3, 2026. Published and certified under s. 35.18. Changes effective after April 3, 2026, are designated by NOTES. (Published 4-3-26) Page 15 of 25 Definition of "Transient" From 77.52 (2) (a) 1 On the Following Pages Page 16 of 25 Upda ted 23-24 Wis. Stats. Upda ted 2023-24 Wis. Stats. Published and certified under s. 35.18. September 4, 2026. 20 77.51 S ALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES sta te by an out-of-state supplier printed material which is de- signed to promote the sale of property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services, or which is otherwise related to the business activities, of the purchaser of the printed material or printing service. (bm) In this subsection, “exercise of any right or power over tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services” includes distribut- ing, selecting recipients, determining mailing schedules, or other- wise directing the distribution, dissemination, or disposal of tan- gible personal property, or items, property, or goods under s. 77.52 (1) (b) , (c), or (d), or taxable services, regardless of whether the purchaser of such property, items, goods, or services owns or physically possesses, in this state, the property, items, goods, or services. (23) “Use tax” means the tax imposed by s. 77.53. (24) “Value-added nonvoice data service” means a service that otherwise meets the definition of telecommunications ser- vices, in which computer processing applications are used to act on the form, content, code, or protocol of the information or data provided by the service and are used primarily for a purpose other than for transmitting, conveying, or routing data. (25) “Vertical service” means an ancillary service that is pro- vided with one or more telecommunications services and allows customers to identify callers and to manage multiple calls and call connections, including conference bridging services. (26) “Voice mail service” means an ancillary service that al- lows a customer to store, send, or receive recorded messages, not including any vertical service that the customer must have to use the voice mail service. History: 1973 c. 333; 1975 c. 39, 41, 99, 224; 1975 c. 413 s. 18; 1977 c. 29, 418; 1979 c. 1 ss. 57 to 59, 61, 62; 1979 c. 174; 1981 c. 20; 1981 c. 79 s. 17; 1983 a. 23, 27; 1983 a. 189 ss. 92 to 108, 329 (12); 1983 a. 510, 538; 1983 a. 544 ss. 13 to 46, 47 (1) (b); 1985 a. 29, 332; 1987 a. 27, 399; 1989 a. 31, 335, 336; 1991 a. 39, 269, 316; 1993 a. 16, 112, 184; 1997 a. 27, 237; 1999 a. 9, 83; 2001 a. 45, 102; 2003 a. 48; 2005 a. 25, 327, 441, 479; 2007 a. 11, 20, 130; 2009 a. 2 ss. 225 to 345, 389; 2009 a. 12 s. 18; 2009 a. 28 ss. 1830b to 1836h, 1844 to 1846; 2009 a. 276, 330; 2011 a. 208; 2013 a. 20 ss. 1475 to 1484, 1489 to 1491; 2015 a. 55, 170, 361; 2017 a. 17, 59, 190, 324; 2017 a. 365 ss. 111, 112; 2017 a. 366, 368; 2019 a. 10; 2021 a. 1, 58; 2023 a. 12, 138. A tax on personal property assets was upheld since the seller had a permit under sub. (10) (a) [now sub. (9) (a) 1.]. Ramrod, Inc. v. DOR, 64 Wis. 2d 499 , 219 N.W.2d 604 (1974). Provisions of the Uniform Commercial Code as to the time title passes are inap- plicable to sales tax law. Discussing the application of this section. Harold W. Fuchs Agency, Inc. v. DOR, 91 Wis. 2d 283, 282 N.W.2d 625 (Ct. App. 1979). The sale of business assets of a taxpayer who held a seller’s permit was not ex- empted as an “occasional sale” under sub. (10) (a) [now sub. (9) (a)]. Discussing constitutionality. Midcontinent Broadcasting Co. of Wisconsin, Inc. v. DOR, 98 Wis. 2d 379, 297 N.W.2d 191 (1980). A manhole fabricator was not engaged in real property construction activities un- der sub. (2) [now sub. (12t)]. Advance Pipe & Supply Co. v. DOR, 128 Wis. 2d 431, 383 N.W.2d 502 (Ct. App. 1986). Photocopying expenses billed to a law firm’s clients are not subject to sales tax. Frisch, Dudek & Slattery, Ltd. v. DOR, 133 Wis. 2d 444, 396 N.W.2d 355 (Ct. App. 1986). Whether articles of personal property are fixtures and thus real estate is deter- mined by the following tests: 1) actual physical annexation to the real estate; 2) ap- plication or adaptation to the use or purpose to which the realty is devoted; and 3) an intention on the part of the person making the annexation to make a permanent ac- cession to the freehold. All City Communication Co. v. DOR, 2003 WI App 77, 263 Wis. 2d 394, 661 N.W.2d 845, 02-1201. For the use tax to apply to intercompany transfers with wholly-owned sub- sidiaries, the subsidiaries that transferred the fixed assets must be considered “retail- ers” under sub. (13). It is not the case that Wisconsin has a statutory scheme that taxes all transfers of tangible personal property, unless an explicit exemption ap- plies. When the person transferring tangible personal property lacks mercantile in- tent, the person will not be subject to tax, even though no explicit exemption applies. DOR v. River City Refuse Removal, Inc., 2007 WI 27, 299 Wis. 2d 561, 729 N.W.2d 396, 04-2468. 77.52 Imposition of retail sales tax. (1) (a) For the priv- ilege of selling, licensing, leasing or renting tangible personal property at retail a tax is imposed upon all retailers at the rate of 5 percent of the sales price from the sale, license, lease or rental of tangible personal property sold, licensed, leased or rented at retail in this state, as determined under s. 77.522. (b) For the privilege of selling, licensing, leasing, or renting at retail coins and stamps of the United States that are sold, li- censed, leased, rented, or traded as collectors’ items above their face value, a tax is imposed on all retailers at the rate of 5 percent of the sales price from the sale, license, lease, or rental of such coins and stamps. (c) For the privilege of leasing property that is affixed to real property, a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease of such property, if the lessor has the right to remove the leased property upon breach or termina- tion of the lease agreement, unless the lessor of the leased prop- erty is also the lessor of the real property to which the leased property is affixed. (d) A tax is imposed on all retailers at the rate of 5 percent of the sales price from the sale, lease, license, or rental of specified digital goods and additional digital goods at retail for the right to use the specified digital goods or additional digital goods on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right. (1b) All sales, licenses, leases, or rentals of tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d) at retail in this state are subject to the tax imposed under sub. (1) unless an exemption in this subchapter applies. (1m) The sales tax applies to the receipts of operators of vending machines located on army, navy or air force installations in this state and dispensing tangible personal property. This sub- section shall not be deemed to require payment of sales tax mea- sured by receipts of such operators who lease the machines to ex- changes of the army, air force, navy or marine corps which ac- quire title to and sell the merchandise through the machines to au- thorized purchasers from such exchanges. The term “operator” as used in this subsection, means any person who owns or pos- sesses vending machines and who controls the operations of the machines as by placing the merchandise therein or removing the coins therefrom, and who has access thereto for any purpose con- nected with the sale of merchandise through the machines, and whose compensation is based, in whole or in part, upon receipts from sales made through such machines. (2) For the privilege of selling, licensing, performing or fur- nishing the services described under par. (a) at retail in this state, as determined under s. 77.522, to consumers or users, regardless of whether the consumer or user has the right of permanent use or less than the right of permanent use and regardless of whether the service is conditioned on continued payment from the purchaser, a tax is imposed upon all persons selling, licensing, performing or furnishing the services at the rate of 5 percent of the sales price from the sale, license, performance or furnishing of the services. (a) The tax imposed herein applies to the following types of services: 1. The furnishing of rooms or lodging to transients by hotel- keepers, motel operators and other persons furnishing accommo- dations that are available to the public, irrespective of whether membership is required for use of the accommodations. In this subdivision, “transient” means any person residing for a continu- ous period of less than one month in a hotel, motel or other fur- nished accommodations available to the public. In this subdivi- sion, “hotel” or “motel” means a building or group of buildings in which the public may obtain accommodations for a considera- tion, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which 2023-24 Wisc onsin Statutes updated through 2025 Wis. Act 247 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on September 4, 2026. Published and certified under s. 35.18. Changes effective after September 4, 2026, are designated by NOTES. (Published 9-4-26) Page 17 of 25 SALES AND USE T AXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES 77.5221 Updat ed 23-24 Wis. Stats. Updated 2023-24 W is. Stats. Published and certified under s. 35.18. September 4, 2026. accommoda tions are available to the public, except accommoda- tions, including mobile homes as defined in s. 101.91 (10), manu- factured homes as defined in s. 101.91 (2), and recreational vehi- cles as defined in s. 340.01 (48r), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivi- sion, “one month” means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental. 2. a. Except as provided in subd. 2. b. and c., the sale of ad- missions to amusement, athletic, entertainment or recreational events or places except county fairs, the sale, rental or use of reg- ular bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies to players and the furnishing, for dues, fees or other considerations, the privilege of access to clubs or the privilege of having access to or the use of amusement, entertain- ment, athletic or recreational devices or facilities, including the sale or furnishing of use of recreational facilities on a periodic basis or other recreational rights, including but not limited to membership rights, vacation services and club memberships. b. Taxable sales do not include the sale of admissions by a gun club, including the sale of a gun club membership, if the gun club is a nonprofit organization and if the gun club provides safety classes to at least 25 individuals in the calendar year. c. Taxable sales do not include the sale of admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger. 5. am. The sale of prepaid calling services and intrastate, in- terstate, and international telecommunications services, except interstate 800 services. c. The sale of ancillary services, except detailed telecommu- nications billing services. 5m. The sale of services that consist of recording telecom- munications messages and transmitting them to the purchaser of the service or at that purchaser’s direction, but not including ser- vices that are taxable under subd. 5. or services that are inciden- tal, as defined in s. 77.51 (5), to another service that is not taxable under this subchapter and sold to the purchaser of the incidental service. 6. Laundry, dry cleaning, pressing, and dyeing services, ex- cept when performed on raw materials or goods in process des- tined for sale, except when performed on cloth diapers by a diaper service, and except when the service is performed by the cus- tomer through the use of self-service machines. 7. Photographic services including the processing, printing and enlarging of film as well as the service of photographers for the taking, reproducing and sale of photographs. 8m. The towing and hauling of motor vehicles by a tow truck, as defined in s. 340.01 (67n), unless at the time of towing or hauling a sale sourced to this state under s. 77.522 of the motor vehicle to the purchaser would be exempt from the taxes imposed under this subchapter, not including the exempt sale of a motor vehicle to a nonresident under s. 77.54 (5) (a) and nontaxable sales described under s. 77.585 (8). 9. Parking or providing parking space for motor vehicles and aircraft for a consideration and docking or providing storage space for boats for a consideration. 10. Except for the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of any air- craft or aircraft parts; except for services provided by veterinari- ans; and except for installing or applying tangible personal prop- erty, or items or goods under sub. (1) (b) or (d), that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property; the repair, service, alter- ation, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d), unless, at the time of that repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property, item, or good repaired, serviced, altered, fit- ted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation un- der this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.522 or unless the repair, ser- vice, alteration, fitting, cleaning, painting, coating, towing, in- spection, or maintenance is provided under a contract that is sub- ject to tax under subd. 13m. The tax imposed under this subsec- tion applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in par. (ag), regardless of whether the installation or appli- cation of tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d) related to the items is an addition to or a capital improvement of real property, except that the tax im- posed under this subsection does not apply to the original instal- lation or the complete replacement of an item listed in par. (ag), if that installation or replacement is a real property construction activity. 11. The producing, fabricating, processing, printing, or im- printing of tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d) for a consideration for con- sumers who furnish directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting. This subdivision does not apply to the printing or imprinting of tangi- ble personal property or items, property, or goods under sub. (1) (b), (c), or (d) that results in printed material, catalogs, or en- velopes that are exempt under s. 77.54 (25), (25m), or (59). 12. The sale of cable television system services, or video ser- vices, as defined in s. 66.0420 (2) (y) , including installation charges. 13m. The sale of contracts, including service contracts, maintenance agreements, computer software maintenance con- tracts for prewritten computer software, and warranties, that pro- vide, in whole or in part, for the future performance of or pay- ment for the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), unless the sale, license, lease, or rental in this state of the property, items, or goods to which the contract relates is or was exempt, to the purchaser of the contract, from taxation under this subchapter. 20. The sale of landscaping and lawn maintenance services including landscape planning and counseling, lawn and garden services such as planting, mowing, spraying and fertilizing and shrub and tree services. (ag) For purposes of par. (a) 10., the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which the item is fastened to, connected with, or built into real property: 1. Furnaces. 2. Boilers. 3. Stoves. 4. Ovens, including associated hoods and exhaust systems. 5. Heaters. 6. Air conditioners. 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 and through all Supreme Court Orders and Controlled Sub- stances Board Orders filed before and in effect on September 4, 2026. Published and certified under s. 35.18. Changes effective after September 4, 2026, are designated by NOTES. (Published 9-4-26) Page 18 of 25 Page 19 of 25 Page 20 of 25 Riviera Ballroom/MATL Update- Tourism Commission Meeting September 2026 Marketing Update  Website Analytics Update: August 2026: o Site Sessions: 3,591 (-1%)  Site Sessions by traffic source  Google (1,154)  Direct (920)  Google Ads (443)  Facebook Ad (244)  WIX Ads (105) o Avg. Session Duration: 2m 55s (+48%) o Site Bounce Rate: 67% (-1%)  122 inquiries, 131 recorded for August 2025 o Lead source;  (62) direct  60 wedding, 1 corporate, 1 social  (44) Zola Wedding Leads  (16) Knot/WeddingWire  18 site tour appointments o (16) first time site tours o (2) 2nd site tours  WeddingWire & TheKnot: August Stats o 357 Visitors o 7 Link Clicks o 12Saves o 16 leads  Hotels & Lodging Analytics Update Past 30 days: o 129 Page Views (-27 from last month) o Avg. time spent on page: 43sec (-28s)  www.lakegenevahotels.org Analytics- past 30 days o 15,365 Site Sessions (+16%)  (13,404) Facebook (drops off as 8/13)  (1,163) Google Ad  (322) Instagram  (128) WIX Ad  (123) Direct  Honorable Mentions;  (32) Venetian Fest  (4) Gary Con  (3) Das Fest o Avg. Session Duration: 1m 36s (-14%)  Social Media Campaign started June 15th targeting weddings and corporate events Page 21 of 25 Sales Update 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Weddings 28 9 54 55 52 43 45 53 36 4 Social 1 0 1 5 4 5 3 7 1 Corporate 2 1 1 2 3 1 5 2 1 Non-Profit 10 0 3 1 5 4 7 8 1 Event Total 41 10 60 62 64 54 60 67 38 4 Cancellation Total 0 40 11 3 2 4 8 1 Rescheduled 0 20 4 1 1 3 Comp 5 2 5 6 6 9 8 Pending Comp Req 1 1 2025 Comp Space;  Winterfest- 6 days  Bid breakfast  Visit LG – partner meeting  Veterans’ Day Program (Library) 2026 Comp Space;  Winterfest- 6days  Library February Author Event  Library Sept Author Event  Library Veterans Day Program (Pending) 2027 Comp Space;  Winterfest (Pending) Sales by year August 2026 : o 2026: One social event contract returned. o 2027: Five wedding contracts returned & one social contract returned. Two wedding contracts out for signature. One wedding cancellation. o 2028: Two wedding contracts out for signature.  Last Year, reported for August; 58 events booked for 2025, 42 events booked for 2026 & 2 events for 2027. ACTUAL RIVIERA BALLROOM REVENUE BY YEAR CITY OF LAKE GENEVA RIVIERA REVENUE (NET REVENUE AFTER TAX) 2020 2021 2022 2023 2024 2025 2026 $29,095.71 $162,926.92 $286,754.23 $308,151.03 $260,375.56 $313,675.96 $340,124.04 CATERING REVENUE $4,337.68 $32,970.09 $46,691.72 $48,795.80 $47,914.74 $ 46,425.26 $34,954.87 Page 22 of 25 VISIT Lake Geneva | 527 Center St., Lake Geneva, WI 53147 | (262) 248-1000 | VisitLakeGeneva.com Lake Geneva Tourism Commission September 15, 2026 VISIT Lake Geneva Update Partner Events • Annual Dinner & Impact Awards | October 27 | 6pm | Grand Geneva Resort & Spa Public Events • Lake Geneva Electric Christmas Parade Dec. 5 (float registration open) • Winterfest & America’s Snow Sculpting Invitational – Feb. 3-7, 2027 • Sponsorships available for Parade and all 2027 Visit Lake Geneva events MARKETING METRICS – AUGUST 2026 WEBSITE – VisitLakeGeneva.com • Visitor Sessions – 198,531 (-35.6%) | YTD 1,670,974 (+22.1%) • Pageviews – 415,313 (-37.7%) | YTD 3,617,979 (+2.9%) • Users – 151,971 (-31.4%) | YTD 1,337,714 (+30.7%) • Online Guide Visits – 5,610 | YTD 29,163 (18.0%) • Top Pages 1. Events 45,527 Pageviews 2. Meetings | Team Building 24,753 3. Things to Do | Shopping 24,098 4. Things to Do | Summer Activities 23,351 5. Things to Do 22,187 6. It's Always Been the Place 17,108 7. Home 14,296 8. Events | Events This Week 11,155 9. Things to Do | Shore Path 9,979 10. Stay 8,760 • Top Cities 1. Chicago 16,480 Users 2. (not set) 5,131 3. Milwaukee 4,645 4. New York 2,041 5. Lake Geneva 1,766 6. Minneapolis 1,434 7. Los Angeles 1,011 8. Madison 1,005 9. Columbus 752 10. Indianapolis 747 Page 23 of 25 VISIT Lake Geneva | 527 Center St., Lake Geneva, WI 53147 | (262) 248-1000 | VisitLakeGeneva.com SOCIAL MEDIA • Facebook – 87,311 Followers (+429 MoM) | 1,953,483 Monthly Views • Instagram – 25,564 Followers (+675 MoM) | 469,807 Monthly Views • X – 3,580 Followers (-5 MoM) | 118 Monthly Impressions • LinkedIn – 2,193 Followers (+10 MoM) | 471,524 Monthly Impressions • TikTok – 6,132 Followers (+125 MoM) | 44,023 Monthly Views EMAIL SUBSCRIBERS • Subscribers – 57,404 (+629) • Open Rate – 8.3% VISITOR CENTER ACTIVITY • Phone Calls – 187 (-92) | YTD 1,485 (-420) • Walk-ins – 1,597 (-216) | YTD 10,539 (+521) • Emails – 763 (-136) | YTD 7,750 (-376) • Visitors Guides Fulfilled – 659 (-146) | YTD 6,748 (-631) HOTEL ACTIVITY – JULY 2026 • Occupancy – 76.8% (-4.5%) | YTD 5107% (+0.9%) • ADR - $292.31 (+5.3%) | YTD $215.75 (+3.5%) • RevPAR - $224.56 (+0.5%) | YTD $111.52 (+4.5%) MEETINGS & GROUPS RFP ACTIVITY – Lake Geneva RFPs – AUGUST 2026 RFPs – Year-to-Date MEDIA HIGHLIGHTS – AUGUST 2026 • Lakeland Boating | Geneva Lakes Antique & Classic Boat Show Returns September 26-27 • MSN | Weekend Break: Shannon Halligan checks out the Abbey Resort Lake Geneva • The Real Deal | Summer spotlight: Lake Geneva's long run as a top Chicago vacation market • Taking The Kids | 8 Wisconsin Delis So Unusual They Belong on Your Fall Bucket List • Mainly Museums | A Visit to Yerkes Observatory • WorldAtlas | 2026's 12 Best Small Towns to Visit in Wisconsin • Deaf Nation | Wisconsin: U.S. Mailboat Tour • WorldAtlas | 9 Fairy-Tale Small Towns in Wisconsin • WorldAtlas | 9 Amazing Wisconsin Day Trips That Are Worth the Drive • Taking The Kids | 8 Wisconsin Lakeside Towns Where You Can Park Once and Walk to the Water, Downtown, And Ice Cream • Taking the Kids | This Wisconsin Resort Gives You Plenty of Reasons to Stay On-Site RFP # Total Attendees Total Room Nights Event Date Type RFP Properties Sourced 1679 500 110 MAR 2028 Sports The Cove 1680 125 25 SEP 2026 Corporate Bella Vista Suites, The Cove, Harbor Shores 1681 50 75 JUN 2027 SMERF Bella Vista Suites, The Cove, Fairfield, Harbor Shores, Maxwell Mansion 1682 150 310 OCT 2028 Association The Cove 1689 75 222 JUN 2027 Corporate The Cove JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC YTD 1 6 8 8 8 2 1 5 39 Page 24 of 25 VISIT Lake Geneva | 527 Center St., Lake Geneva, WI 53147 | (262) 248-1000 | VisitLakeGeneva.com • Chicago Parent | Best indoor water parks in Chicagoland for family fun year-round • Fast Food Club | The 10 Wisconsin Towns That Are Perfect for a Long, Happy, Peaceful Life • Taking the Kids | This Wisconsin Resort Makes a Lake Geneva Getaway Feel Effortless • WorldAtlas | 10 Perfect Destinations for a Long Weekend in Wisconsin • Wisconsin Newspaper Association | Lake Geneva: Your pup’s paradise for National Dog Month • MSN | The 8 cleanest lakes in Wisconsin with crystal-clear, refreshing waters • Yahoo Travel | The 8 Cleanest Lakes in Wisconsin with Crystal-Clear, Refreshing Waters • Yahoo News Malaysia | Why Midwesterners Return to This Lake Town Year After Year • Yahoo Style Singapore | Why Midwesterners Return to This Lake Town Year After Year • MSN | Red Bull Rush Delivery returns to Lake Geneva • WIFR-TV (Rockford, IL) | Red Bull Rush Delivery returns to Lake Geneva • Milwaukee Journal Sentinel | Wisconsin State Fair and more things to do in Milwaukee this weekend • Taking the Kids | 7 Wisconsin Diners Where the Kitchen Still Starts from Scratch • Third News | Women's Leadership Center in Williams Bay Launches for Future Leadership Development and Innovation • WorldAtlas | 9 of the Most Adorable Small Towns in Wisconsin • WorldAtlas | 10 Most Breathtaking Towns in Wisconsin • Splash Magazines | A Tour of Lake Geneva’s Gilded Age at Black Point Estate • Ever After in the Woods | 11 Beautiful Beaches in Wisconsin You Probably Didn’t Know Existed • Yahoo Travel | The Best Day Trips from Chicago, According to Locals • Islands | The Best Day Trips from Chicago, According to Locals • WorldAtlas | 11 Nicest Small Towns in Wisconsin • OnMilwaukee | Take a daycation to Lake Geneva for the 46th annual Art in the Park MORE • Joel Barish/Deaf Nation August Visit • Discover Wisconsin Original Short – Lake Geneva: A Dog’s Paradise (released 8/26) • September Geiger Media Tour • What’s Brewing Wisconsin filming this month Page 25 of 25