 Alcohol beverage license renewals should be easier beginning this year, thanks to changes from the Wisconsin Department of Revenue (DOR) Division of Alcohol Beverages. These changes were advocated for by the WRA, other industry groups and local clerks.
Each year when operators renew their alcohol beverage licenses, they were required to fill out three forms:
Filling out AB-100 and AB-101 each year is usually redundant, since there are rarely changes from year to year with the information collected. Beginning this year, operators will not have to fill out AB-100 and AB-101, unless there are changes that need to be reported to the licensing municipality. Every licensee will still need to fill out form AB-200, which is the actual license application. The new renewal path on Form AB-200 allows licensees to provide old copies of Forms AB-100 and AB-101 if all the information contained on them is still accurate. This should provide a more streamlined process for both licensees and local clerks, reducing the administrative burden for both. The 2026 editions of Forms AB-100, 101, and 200 have been posted on the DOR website: DOR Retail Alcohol Beverage License Applications and Miscellaneous Forms.  Immigration enforcement continues to be an evolving challenge for restaurant operators, particularly given the industry’s diverse workforce. To help operators navigate I‑9 requirements, Notices of Inspections, and other enforcement actions, the National Restaurant Association and the Restaurant Law Center are hosting a timely webinar offering practical, operational guidance. Fisher Phillips attorneys Alden J. Parker, Co‑Chair of the Hospitality Industry Group, and Jocelyn Campanaro, immigration and workplace compliance attorney, will walk through key compliance considerations, effective strategies for communicating with employees about immigration issues, and what operators should expect—and be prepared to do—when enforcement activity occurs. Key Takeaways Include:
Who should attend: Designed for owners, operators, and HR professionals, this session provides the information and tools needed to strengthen compliance practices and readiness in today’s enforcement environment. After this webinar takes place, it will be available for on demand viewing. Please register even if you cannot attend the live presentation. You will receive a link to the on demand presentation where you can watch at your leisure. An immigration compliance resource is available to help restaurants prepare for and respond to potential enforcement activity. Developed by employment law firm Littler for the National Restaurant Association and state association partners, this employer action plan outlines practical steps for managing your workforce in the event of an Immigration and Customs Enforcement (ICE) visit or interaction.
 Ice dams are common in regions that experience cold, snowy winters. An ice dam is a symptom of an abnormally warm roof and can lead to costly water damage if left unaddressed.
They can occur after a heavy snowfall; and as snow melts on a warm roof, water runs downward and refreezes near the roof edge or gutters. Over time, this creates a ridge of ice that blocks proper drainage. As more snow melts, water backs up under shingles and can seep into the building. If you notice large icicles hanging from the roofline, your building may already be at risk of ice dam damage. Click the Read More button below for ice dam prevention tips from Society Insurance.  Congratulations to Tyson and Julia Koput, Owners of TAPHOUSE TWENTY! They were honored at the State Capitol as a "Hometown Hero", nominated by Rep. Nancy VanderMeer, for everything they do for the Tomah community.
We couldn’t be prouder to have them as longtime WRA members. Beyond running a successful restaurant, the Koputs have gone above and beyond to support the next generation. Between hosting international hockey players and starting the "Big Band Bash", which has raised over $33k for local jazz programs, they are constantly finding ways to show up for their neighbors. Through their events, they give over 100 students the chance to perform and learn real-world skills which embodies the heart of Wisconsin hospitality through community, passion and service.  The National Restaurant Association needs your input to guide their advocacy agenda this year. This year, policymakers will be considering everything from treatment of third-party delivery companies to immigration reform to tariffs. Please take a few moments to fill out the 2026 Advocacy Survey. The survey takes less than 15 minutes to complete and is anonymous.
 While this may be old news to some, there are still many restaurant businesses who qualify for the FICA Tip Credit and have not claimed it. What is the FICA Tip Credit? As a restaurant operator, you're paying employer FICA taxes on every dollar your staff receives in tips. What you might not know is that the federal government offers a special tax credit exclusively for food and beverage employers that reimburses these costs. The FICA Tip Tax Credit allows you to claim the employer-paid portion of Social Security and Medicare taxes on employee-reported tips as a credit against your tax liability. And you can claim this retroactively for the past three tax years! You can only amend your tax return up to 3 years of taxes if you have not been taking the FICA Tip Tax Credit. As soon as 2025 ends, you will lose one tax year of tax credit that you could have collected. We heard from a WRA member who got back $82K from this opportunity. Help is Available From WRA's Partner Adesso The Wisconsin Restaurant Association has partnered with Adesso, specialists in restaurant tax credits, to help you navigate this often-overlooked opportunity. Their experts work directly with you throughout the entire process, handling the documentation and filing to maximize your refund. Check to See If You Qualify It's definitely worth double checking that your business is taking advantage of this tax credit—before the year is over and before tax preparers get super busy with tax time. "Adesso Capital made claiming my FICA Tip Credit effortless. I recovered nearly $83,000 from FICA, actual refunds, not just credits. The process was smooth, and their team handled everything. If you’re in the restaurant industry, this is a no-brainer." —Alastair Cumming, Co- Owner, Sopra Bistro  On occasion the Department of Revenue's Alcohol and Tobacco Enforcement Unit confiscates contraband alcohol beverages. The DOR is authorized to sell the confiscated product to the highest bidder. Many times, bottles sell well below wholesale price.
This sale consists of 859 bottles of Taxed Intoxicating Liquor. Bids for the entire lot will be accepted from either a wholesale permittee or persons licensed to sell wine at retail (Class A or B Liquor License). Items within the lot may NOT be bid on separately. Sealed bids may be sent via email with subject “SEALED BID” to [email protected]. Bids may also be mailed to S.A. Erin Dorn at 819 N. 6th St., Room 408, Milwaukee, WI 53203 no later than January 23, 2026. Bid opening at 9:00 am on January 27th, 2026. Successful bidder must pick up product in Madison by February 13, 2026.  To the folks who make Wisconsin taste like home,
As my role as Chair of the Wisconsin Restaurant Association comes to an end, I’ve been reflecting on what an energizing, meaningful year it’s been. Our industry saw big challenges and big wins, and I’m grateful I got to spend it working alongside so many passionate people who care deeply about Wisconsin hospitality. We focused on strengthening relationships, reinforced our organizational foundation, and laid important groundwork to enhance the member benefits and services that support operators every day. Through task forces, committee work, and a whole lot of thoughtful conversation and action, our association took important steps to ensure we’re positioned for long-term stability and impact. This year was also full of connection. From the Wisconsin Food & Hospitality Expo and the Women in Hospitality Conference to Cheers to Hospitality, Restaurant Road Shows, fundraisers, and gatherings with lawmakers, I was reminded how powerful our industry is when we come together—operators, partners, educators, and legislators united around a shared mission. Throughout the year at the Capitol—whether testifying or showing up alongside our incredible WRA team—I saw how much our voice matters. The WRA shows up, speaks up, and helps shape policy that strengthens Wisconsin restaurants. Being part of that work has been an honor and will continue to be a big part of how I show up for our industry. To the WRA team, Board of Directors, and every member grinding every day to keep this industry moving—thank you. Your honesty, resilience, and commitment inspire me. I’m passing the gavel into strong, capable hands, and I’ll continue supporting our industry at both the state and now the national level through my new role on the National Restaurant Association Board of Directors. Together, we’ll keep lifting our industry, shaping policy, and creating opportunities for those who will come after us. Thank you for an unforgettable year. Erin Vranas 2025 WRA Chair of the Board  The Treasury Department and the Internal Revenue Service (IRS) recently released new guidance for individual taxpayers who can claim the newly enacted federal income tax deductions for qualified tips or qualified overtime compensation for tax year 2025.
Crucially, the guidance (Notice 2025-69) illustrates how workers can determine the deduction amount without receiving a separate accounting from their employer on tax return forms such as Form W-2, Wage and Tax Statement, or a Form 1099. The IRS published the guidance because the agency is not adding the tip and overtime premium pay deductions to the 2025 versions of employer-provided Form W-2; Form 1099-NEC, Nonemployee Compensation; Form 1099-MISC, Miscellaneous Information; or Form 1099-K, Payment Card and Third Party Network Transactions. Employees may see new tax forms, as the IRS is updating individual income tax forms and instructions for taxpayers for tax year 2025 (such as a new Form 1040, Schedule 1-A, Additional Deductions). No Tax on Tips For the tip deduction, the IRS reiterates that pre-existing federal labor law already defines what a tip is and that only voluntary tips given at the sole discretion of the customer are eligible for the tax deduction. The Fair Labor Standards Act, or FLSA, clearly makes the distinction between a tip and a mandatory service charge added to a bill. The new tax law that established the individual income deduction for tips did not change anything related to the distinctions that FLSA makes between tips and mandatory service charges. Additionally, the IRS says the law’s restriction on “specified service trade or business” (SSTBs) taking the deduction will not be in place for the 2025 or 2026 tax years. This could allow musical performers working in a restaurant or hotel to take the deduction before the SSTB restriction comes into effect. No Tax on Overtime Premium Pay The Treasury Department and the IRS acknowledged that employers manage different types of earnings statements and pay stubs, and employers provide overtime compensation in a variety of ways (such as combining State-required and FLSA-required overtime). For example, California law requires employers to pay premium pay when an employee works over 8 hours/day – this overtime would not be eligible for the deduction since the federal tax law relies on the FMLA standard definition for overtime premium pay.
How to Calculate Overtime Premium Pay Eligible for Deduction – Examples from the IRS
*This update should not be considered tax, legal, or accounting advice and every restaurant operator and employee should work with their own tax professional before acting on these deductions, credits, or other tax decisions.*  The National Restaurant Association’s 2026 What’s Hot Culinary Forecast offers a sneak peek into the flavors and creative food items that will soon hit menus everywhere.
Operators seeking to satisfy customers who are craving comfort, hungry for adventure, and looking for value and quality, will find the answers they need in our new report. The report offers a deep dive into the trends and preferences consumers will want to explore. Top 10 Overall Trends for 2026
 As the Wisconsin Assembly State Affairs Committee voted Wednesday, November 12 to approve a massive bill to regulate hemp-derived THC products, the US House of Representatives voted to severely limit those products from being produced.
As reported in prior weeks, the WRA has supported a Wisconsin bill to regulate hemp-derived THC products similar to alcohol, while also providing important third-party civil liability protections for retailers that sell the product. This bill - AB 606 - was approved by the Assembly State Affairs Committee, Wednesday, November 12 at the State Capitol. In the US Congress' government funding bill to reopen the federal government, provisions were included that will drastically change the current hemp-derived THC product market. The most significant change would establish a limit of 0.4 milligrams of total THC per container. In contrast, the proposed Wisconsin bill would allow up to 20 milligrams per serving. The 0.4 milligram total THC limit per container would effectively ban nearly all existing hemp-derived products on the market, including the popular canned drinks that many restaurants and bars sell or wish to sell. Hemp industry advocates say this would devastate the $28.4 billion industry. The new federal law has a one-year phase in period. Whether there is enough support in Congress to undo the severe limitations over the next year is unknown. Since Wisconsin did adopt specific hemp laws in 2019, it is possible that if Wisconsin passes AB 606 and its regulatory framework, products of up to 20 milligrams could be sold in the state. More legal review is needed to see if that bears out. Please stay tuned. WRA will update this website with more information as all of these government actions play out. Questions? Contact us!  What are the opportunities and challenges that will shape the restaurant industry in 2026? Please take a few minutes to provide your input as part of the National Restaurant Association's annual Restaurant Business Conditions Survey.
Your participation is critical! This vital information will be used to show policy makers how current business conditions are impacting the restaurant industry.  The National Restaurant Association is offering information for restaurant operators to help them take advantage of the new tax laws instituted as part of the One Big Beautiful Bill.
Check out their dedicated OBBB Webpage. Guidance includes:
Watch National Restaurant Association Webinars
Questions? Email or call the AskWRA Team at 608.270.9950! New State Poster Required to Be Displayed by Employers October 15, 2025 - January 12, 202610/15/2025
Webinar Recording Available: What Operators Need to Know About New IRS Rules on Tips & Overtime10/15/2025
 How the IRS is going to implement the tax deductions is quickly unfolding. There are now guidelines for which employees are eligible, a better understanding of how tip reporting could be impacted, and if the IRS is going to change withholding tables in 2026.
The National Restaurant Association held a one-hour webinar on October 15, where they unpacked the new IRS rules on No Tax on Tips and No Tax on Overtime. The recording of this webinar is available for Free. |
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