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Collection of a 0.5% Premier Resort Area Tax in the Town of Minocqua will begin on July 1, 2026.
Whether a business or service provider needs to collect PRAT is determined by the Wisconsin Department of Revenue’s Standard Industrial Classification code, or “SIC”, based on its primary business activity. (See SIC codes link below.)
If a seller falls under one of the designated SIC codes making taxable sales in the Town of Minocqua, that seller will self-identify and register with the Department of Revenue to collect and remit the PRAT. If there is a dispute whether a business falls under one of the designated SIC codes, the Department will make a determination.
Summarized PRAT Information from WI Department of Revenue: CLICK HERE
Detailed PRAT information from WI Department of Revenue: CLICK HERE
Business classifications (SIC codes) required to collect PRAT: CLICK HERE
Minocqua PRAT & Room Tax Data: Comparison with other Tourist Destinations: CLICK HERE
What municipalities already collect PRAT?
Lake Delton (1998) – 1.25%
Wisconsin Dells (1998) – 1.25%
Bayfield (2003) – 0.5%
Eagle River (2006) – 0.5%
Stockholm (2014) – 0.5%
Rhinelander (2017) – 0.5%
Sister Bay (2018) – 0.5%
Ephraim (2022) – 0.5%
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Sturgeon Bay (July 1, 2026) – 0.5%
Minocqua (July 1, 2026) – 0.5%
When PRAT is collected, how will Minocqua compare to other tourist destinations when combining PRAT and Room Tax?
Sister Bay: 8.0% Room Tax + 0.5% PRAT = 8.5%
Ephraim: 8.0% Room Tax + 0.5% PRAT = 8.5%
Baileys Harbor: 8.0% Room Tax + No PRAT = 8.0%
Egg Harbor: 8.0% Room Tax + No PRAT = 8.0%
Lake Geneva: 8.0% Room Tax + No Prat = 8.0%
Waupaca: 8.0% Room Tax + No Prat = 8.0%
Sheboygan: 8.0% Room Tax + No Prat = 8.0%
Bayfield: 6.5% Room Tax + 0.5% Prat = 7.0%
Green Lake: 7.0% Room Tax + No Prat = 7.0%
Three Lakes: 7.0% Room Tax + No Prat = 7.0%
Lake Delton: 5.5% Room Tax + 1.25% Prat = 6.75%
Wisconsin Dells: 5.5% Room Tax + 1.25% Prat = 6.75%
Boulder Junction: 6.75% Room Tax + No Prat = 6.75%
Rhinelander: 5.5% Room Tax + 0.5% Prat = 6.0%
Minocqua: 5.5% Room Tax + 0.5% Prat = 6.0%
Eagle River: 4.5% Room Tax + 0.5% Prat = 5.0%
Business classifications NOT required to collect PRAT: Items like cars, boats and equipment, as well as service, are not considered tourism-related sales and therefore would not subject to PRAT. Refer to the SIC code link above; if not included in that SIC code list, the business is not subject to collecting PRAT. Other excluded classifications not subject to collecting PRAT (this list is not all inclusive): Animal specialty services (grooming) – SIC 0725; Auto and home supply stores – SIC 5531; Clinics and health practitioners – SIC 8049; Custom upholstery – SIC 5714; Furniture stores – SIC 5712; Grocery stores – SIC 5411; Hardware stores – SIC 5251; Lumber and other building materials dealers (home center stores) – SIC 5211; Meat markets – SIC 5421; Paint, glass, wallpaper stores – SIC 5231; Miscellaneous personal services (e.g. massage, tattoo) – SIC 7299; Radiotelephone communications (cellular phone services) – SIC 4812; Veterinary services – SIC 0742.
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