Wausau Short-Term Rental Regulations

Sources verified 2026-07-13 – 2026-07-22
TL;DR
Wausau requires Hotel/Motel Room Tax Permit (Ch. 3.25.040) ($10) with no primary-residence requirement. Combined tax rate is 13.5% (5% state + 0.5% county + 8% city). Annual rental limited to 180 days.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ RequiredHotel/Motel Room Tax Permit (Ch. 3.25.040) ($10)
Primary Residence ✗ Not required
Annual Day Limit 180 days
Tax Rate 13.5% (5% state + 0.5% county + 8% city)
Max Penalty $5,000 (or 25% of prior-year room tax due, whichever is less, for late payment)
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Hotel/Motel Room Tax Permit (Ch. 3.25.040)

FeeAmount
Initial cost$10
Renewalfee varies

This permit type does not require primary residence.

Application Process

File a Hotel-Motel Permit Application with the City Clerk (407 Grant St, Wausau) and pay a $10 permit fee before offering rooms or lodging to transients for stays under one month. The City Clerk may also require a security deposit or bond of up to $1,000 to protect room tax revenue. Separately, monthly room tax returns must be filed with the City Treasurer.

Tax Obligations

TaxRateAuthority
Wisconsin State Sales Tax 5% State of Wisconsin
Marathon County Sales Tax 0.5% County
Wausau Room Tax 8% City of Wausau

Combined rate: 13.5% of gross rental income.

Collection: Self-remit; hosts file a monthly return with the City Treasurer (1% collection allowance may be deducted and retained by the filer)

Filing: Monthly; due on the last day of the month following the month for which the tax was imposed

Rental Limits

Wausau limits short-term rentals to 180 days per year.

Occupancy & Density Limits

Tourist Rooming House: lesser of the state-licensed maximum or 2 persons per bedroom plus 2 additional persons. Vacation Rental Home: 2 persons per bedroom plus 2 additional persons, capped at 8 guests total.

Zoning & Restrictions

Insurance & Safety

Insurance

Wausau does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

Penalties for Non-Compliance

Market Snapshot

Demand context for Wausau from official government and tourism statistics — the latest published annual figures, not a projection of rental income.

MetricValueSource
Population (2025 est.) 40,188 (+0.4% since 2020) U.S. Census Bureau

Figures are the latest annual statistics published by the linked official sources (retrieved 2026-07-13). Visitor counts cover the geography stated by each source, which can be wider than the city itself. Regulations above — not market conditions — determine whether and how you may operate.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Wausau:

  1. Meet safety requirements. Minimum two off-street parking spaces on-site per tourist rooming house (one additional space per bedroom beyond two); all guest vehicles must park on a paved on-site space. No exterior signage related to the short-term rental use, other than the property address. No visible exterior evidence that the property is being used as a tourist rooming house.
  2. Apply for Hotel/Motel Room Tax Permit. Submit application + $10 fee.
  3. Register for tax accounts. Set up lodging tax accounts with City of Wausau Treasurer.
  4. Collect and remit taxes. 13.5% on all bookings.
  5. Renew annually. Contact city for renewal fee details.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Wausau?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Wausau requires a Hotel/Motel Room Tax Permit (Ch. 3.25.040).
How much does a short-term rental permit cost in Wausau?
A Hotel/Motel Room Tax Permit (Ch. 3.25.040) in Wausau costs $10 per year.
Does Wausau require a short-term rental to be your primary residence?
No. Wausau allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Wausau?
Wausau limits short-term rentals to 180 days per year.
What taxes do you pay on a short-term rental in Wausau?
Short-term rental stays in Wausau are subject to a combined 13.5% in lodging taxes. This combines 5% Wisconsin State Sales Tax + 0.5% Marathon County Sales Tax + 8% Wausau Room Tax. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.
What are the penalties for short-term rental violations in Wausau?
Penalties run up to $5,000 (or 25% of prior-year room tax due, whichever is less, for late payment) (see the Penalties section for the full schedule).

Official Sources

  1. Hotel-Motel Permit Application | City of Wausau, WI
  2. Chapter 3.25 - ROOM TAX | Code of Ordinances | Wausau, WI | Municode Library
  3. ARTICLE III. - LAND USE REGULATIONS | Code of Ordinances | Wausau, WI | Municode Library
  4. DATCP Home Tourist Rooming Houses
  5. Wisconsin Legislature: 66.1014 Limits on residential dwelling rental prohibited
  6. DOR Tax Rates FAQ | Wisconsin Department of Revenue