Big Foot Country Club v. Department of Revenue

The dispositive issue raised on this appeal is whether the 15 percent service charge added onto the bills for the purchase of all food and drink by the members of the appellant, and which is distributed directly to the waitresses, busboys and other help by way of year-end bonuses, is includable within the appellant’s gross receipts and is thus subject to the Wisconsin sales tax imposed by sec. 77.52, Stats.

The case was submitted to the commission and to the circuit court on the following stipulated facts:

The appellant is a private club which, pursuant to the bylaws of the club, adds a 15…