Instructions For Form Pra-114c - Premier Resort Area Tax Return printable pdf download

INSTRUCTIONS FOR PREMIER RESORT AREA TAX RETURN

GENERAL INSTRUCTIONS

For periods beginning on or after 7-1-2014 through 9-30-2014

This return is to be used by certain sellers of persons selling

This return must be filed when due, even if you have no tax

tangible personal property or taxable services in premier

to report. If you cannot file your return by the due date, you

resort areas. See Publication 403, Premier Resort Area Tax,

should write to the Department’s Registration Unit (see the

for additional information.

address in the SPECIAL INSTRUCTIONS section below)

before the due date of the return and request an extension

THREE STEPS TO FILING YOUR RETURN

of time to file. The department may grant you an additional

month from the original due date of the return to file the

1. Read these instr uctions and enter the requested

return. However, if the tax liability is not paid by the original

information and amounts on the Premier Resort Area Tax

due date, the tax will be subject to interest at the rate of

Return for the correct reporting period. NOTE: Keep

1% per month during the extension period.

a copy of your completed return for your records for at

least four years.

Do not take credit for previous overpayments against tax

due on this return, except as explained in the instructions

2. Check over your return.

for lines 1a - 4a. Amend the period in which the tax was

• Have you reported the total taxable receipts from sales

overreported. See the SPECIAL INSTRUCTIONS section

made by your business?

below for information on filing amended returns.

• Have you checked your computation of the tax owed?

Any Questions? See Publication 403, Premier Resort

Area Tax, at

revenue.wi.gov

or contact any Department of

• Have you signed and dated your return?

Revenue office.

3. Mail the return and your check or money order to:

Wisconsin Department of Revenue

PO Box 8949

Wisconsin Department of Revenue

Madison WI 53708-8949

PO Box 8946

Madison WI 53708-8946

(608) 266-2776

(608) 267-1030 FAX

DORBusinessTax@revenue.wi.gov

SPECIAL INSTRUCTIONS

There is a single Premier Resort Area Tax Return that allows

Amended Returns: Amend your return online using

combined reporting for each of the premier resort areas.

My Tax Account, the department’s online filing system at

At the time these instructions were written, the following

revenue.wi.gov.

communities had imposed the premier resort area tax:

If you are not required to filing electronically, you may

City of Bayfield, City of Eagle River, Village of Lake Delton,

mail your amended return to the Wisconsin Department of

and City of Wisconsin Dells. If any community imposes the

Revenue, PO Box 8946, Madison WI 53708-8946.

tax in the future, the Wisconsin Department of Revenue will

notify retailers in that area. If you have a filing requirement

Ownership or Account Changes: If you have a change in

in more than one premier resort area, make sure you are

name, address, or ownership or other account change, please

reporting the receipts on the appropriate line.

send the information, including your account number, to:

Wisconsin Tax Account Number: If you do not have a

Registration Unit

tax account number from the Wisconsin Department of

Wisconsin Department of Revenue

Revenue, complete Form BTR-101 or the online business

PO Box 8902

tax registration at revenue.wi.gov (select Online Services).

Madison WI 53708-8902

If your business operates at more than one location, please

Reporting Period: It is important that you use the correct

specify which location(s) had an ownership, name or address

return for the proper period when reporting your premier

change.

resort area tax.

Note: Some account changes can be made on the return itself.

PRA-114C (N. 7-14)

Instructions For Form Pra-114c - Premier Resort Area Tax Return

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