Wausau Short-Term Rental Regulations
| Permit | ✓ Required — Hotel/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)
| Fee | Amount |
|---|---|
| Initial cost | $10 |
| Renewal | fee 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
| Tax | Rate | Authority |
|---|---|---|
| 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
- No STR-specific ordinance.
- The Zoning Ordinance (Title 23) governs short-term rentals through two general land-use categories: (1) 'Tourist rooming house' — an accessory use permitted by right in all zoning districts when accessory to a residential land use, subject to occupancy caps (state-licensed maximum or 2 per bedroom plus 2, whichever is less), on-site parking minimums, an operator/property-manager requirement (operator must be within 25 miles), and site-appearance rules (no exterior signage or visible evidence of the use); and (2) 'Vacation rental home' — a separate whole-unit STR category permitted only as a conditional use in residential districts, capped at 30 total rental nights per 12-month period, 14 consecutive nights maximum stay, and 8-guest occupancy maximum.
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
- 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
Penalties for Non-Compliance
- Failure to obtain the Room Tax/Hotel-Motel permit: penalty up to $200 per violation, with each rental day of each unit a separate violation (Ch. 3.25.040(d))
- General violation of the Room Tax chapter: forfeiture not to exceed $250 per violation, each day a separate offense (Ch. 3.25.120)
- Failure to pay room tax by the due date: penalty of 25% of the prior year's room tax due, or $5,000, whichever is less (Ch. 3.25.100)
- Late-filed room tax return: $25 late filing fee (Ch. 3.25.080)
Market Snapshot
Demand context for Wausau from official government and tourism statistics — the latest published annual figures, not a projection of rental income.
| Metric | Value | Source |
|---|---|---|
| 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:
- 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.
- Apply for Hotel/Motel Room Tax Permit. Submit application + $10 fee.
- Register for tax accounts. Set up lodging tax accounts with City of Wausau Treasurer.
- Collect and remit taxes. 13.5% on all bookings.
- 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).
Tools for Short-Term Rental Hosts
AdServices that help hosts handle the legal, management, pricing, and cleaning side of a short-term rental.
Official Sources
- Hotel-Motel Permit Application | City of Wausau, WI
- Chapter 3.25 - ROOM TAX | Code of Ordinances | Wausau, WI | Municode Library
- ARTICLE III. - LAND USE REGULATIONS | Code of Ordinances | Wausau, WI | Municode Library
- DATCP Home Tourist Rooming Houses
- Wisconsin Legislature: 66.1014 Limits on residential dwelling rental prohibited
- DOR Tax Rates FAQ | Wisconsin Department of Revenue