Blue Top Motel, Inc. v. City of Stevens Point

This is an appeal from an order of the circuit court for Portage county, ROBERT C. JENKINS, Circuit Judge, which dismissed the plaintiffs’ declaratory judgment action. The plaintiffs are hotel and motel owners in Stevens Point, Wisconsin, who sought a declaration that a city ordinance, which imposed a tax on the privilege of furnishing rooms and lodging, was invalid. The court of appeals certified the plaintiffs’ appeal to this court, pursuant to sec. 809.61, Stats. 1979-80, and we accepted the certification.

Sec. 66.75, Stats. 1979-80, authorizes a municipality to enact a “room tax.” The…