Why Wipfli?
Wipfli brings deep experience and longstanding involvement in the hospitality industry, allowing us to deliver advisory services tailored to your operations.
Backed by a broad range of advisory capabilities, our hospitality industry consultants collaborate across tax, accounting, technology and performance management to address issues that impact your entire organization. We also take a relationship-driven approach, working closely with you to align solutions to your specific goals and processes.
Our integrated, responsive services help you manage today’s challenges while building a stronger business for the future.
Managing tax exposure across properties and investment structures requires specialized insight. Whether you need support for increasing cash flow and tax savings, cost segregation, state and local tax or energy incentives, our team can help you minimize exposure and maximize opportunities.
Turn strategy into measurable results. Wipfli helps you improve performance and net operating revenue through process improvement, technology enablement, software selection and strategic planning. We also help you develop high-performing teams with leadership development, executive coaching and the Predictive Index, so your hospitality workforce is built for sustainable growth.
Wipfli’s transaction advisory services guide you through acquisitions, restructurings and transitions with experienced valuations, buy-side and sell-side support. From quality of earnings to comprehensive business valuations, our objective insights help you make informed decisions and achieve stronger transaction outcomes.
Wipfli helps you meet a wide range of compliance requirements, including attestation and regulatory testing, while bringing clarity to financial complexity. From financial statement review to GAAP or income tax basis audits, we deliver deeper insight, stronger controls and enhanced stakeholder trust.
Wipfli’s hospitality technology consulting services help you build a modern, more secure organization. Maximize your current tech stack with our support for optimization, cybersecurity and integration. And plan for modernization with digital strategy services that can help you choose the right solutions for profitability and scale.
Wipfli supports hospitality leaders with outsourced services designed for complex, fast-moving operations. Our flexible services support all levels of your organization, from staff to C-suite executives. Let us help you build a scalable, experienced back-office for functions including finance and accounting, IT, HR and operations.
Protect what you’ve built with Wipfli’s private client services. We help owners and executives navigate individual tax strategies, estate planning and wealth transitions with clarity. Our integrated approach combines compliance and advisory insights to help preserve your legacy.
In a fast-moving, guest-focused industry, risk exposure can escalate quickly. See how Wipfli helps hospitality organizations identify vulnerabilities and strengthen controls. We put experienced investigators to work against fraud and offer support for hospitality risk management with technology, regulations and operations.
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The OBBB impact on hospitality: 6 key tax provisions
The One Big Beautiful Bill (OBBB) Act, signed into law on July 4, 2025, represents a sweeping overhaul of federal tax policy. While its scope is broad, several provisions stand out as driving the OBBB impact on hospitality — a sector that thrives on service, labor and capital investment. Here’s an overview of six of the most relevant tax changes for hospitality businesses, especially those operating restaurants, hotels and entertainment venues: 1. Tip and overtime income OBBB introduces a temporary exemption from federal income tax on tips and overtime pay. For the hospitality industry — where tipping is a major component of employee compensation — this provision could reduce the effective tax burden on workers, but could create a burden on payroll reporting. Currently, many businesses lack a way to track some of the new, required reporting information. Leadership will need to wait for more guidance to establish how to implement these changes and determine how to work with payroll companies. 2. Bonus depreciation returns to 100% OBBB restores 100% bonus depreciation for qualified property placed in service after January 19, 2025. This update is especially beneficial for hospitality businesses investing in renovations, new equipment or property upgrades. Immediate expensing of capital expenditures can significantly improve cash flow and ROI calculations for expansion projects. 3. Section 199A deduction made permanent The 20% deduction for qualified business income under Section 199A is now permanent. This provision is particularly relevant for hospitality businesses structured as pass-through entities (e.g., partnerships, S corporations), allowing owners to deduct a portion of their business income and reduce their effective tax rate. 4. 179D: Energy-efficient improvements repealed Section 179D of the Internal Revenue Code offers tax deductions for energy-efficient upgrades to commercial buildings, such as interior lighting, HVAC and hot water systems and building envelope improvements. The OBBB ends the 179D deduction for construction starting after June 30, 2026. Businesses looking to take advantage of the deduction may need to revisit their energy projects and accelerate such improvements to an earlier time period. 5. Limitation on business interest deduction improved Deductions for business interest expenses are capped at 30% of a taxpayer’s adjusted taxable income (ATI) unless they meet certain exclusions. In 2022, the calculation of ATI became more restrictive when it moved from a more EBITDA-based calculation to EBIT. OBBB permanently reverses this, restoring the EBITDA-based ATI calculation for tax years starting after December 31, 2024. 6. Employee compensation and benefit changes OBBB introduced major updates to employee compensation and benefits, including broader HSA eligibility, permanent telehealth coverage, higher dependent care limits and Trump accounts. These changes require payroll and benefits system adjustments, as well as updated employee communications. Early coordination with service providers is important to help ensure compliance, maximize tax benefits and prevent administrative error. Your next steps The OBBB introduces significant changes that can provide substantial benefits to hospitality businesses, from enhanced tax deductions to improved employee benefits. However, these opportunities also come with complexities that require careful planning and execution. As you refine your approach to OBBB tax changes, consider the following actions: Engage experienced guidance : Collaborate closely with your tax advisor to assess how these changes affect your tax planning strategies. For functions like payroll and benefits administration, consider leveraging outsourced payroll solutions to help ensure compliance and reduce internal strain. Align with key deadlines : Time-sensitive incentives, such as the phased-out 179D deduction, demand careful coordination. Make sure your project timelines and documentation meet all eligibility and reporting requirements. Monitor regulatory updates : Several provisions are still awaiting clarification from the IRS. Stay informed on new guidance so that you can remain compliant and capitalize on emerging opportunities.
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Sales tax relief for Colorado bars and restaurants
Sales tax relief is on the way for Colorado restaurants, bars and other food purveyors this summer under a limited special state deduction for those businesses. On June 3, Colorado Gov. Jared Polis signed into law HB22-1406 , which permits qualifying bars, restaurants, caterers, mobile food vendors, food service contractors, and hotel-operated restaurants, bars or catering services to claim a limited deduction against their state, but not local, sales subject to sales tax when filing their sales tax returns for the July through September 2022 periods, and to retain the resulting state sales tax. This special deduction applies to as much as $70,000 in net taxable sales and approximately $2,000 in sales tax for each of these months per retailer per site, for up to five sites each month. The maximum monthly benefit totals about $10,000. Eligible bars and restaurants Alcoholic beverage drinking places: The special deduction is available to establishments open to the public, including bars, taverns, brew pubs, distillery pubs, nightclubs, sales rooms, vintner’s restaurants or drinking places primarily engaged in preparing and serving alcoholic beverages for immediate, on-premises consumption. Sandwiches and light snacks may also be available for consumption on the premises of these establishments. Breweries, distilleries, wineries and retail liquor or drug stores offering tastings are not within this industry. Most businesses in this industry are assigned to North American Industry Classification System (NAICS) code 7224. Restaurants and other eating places: The special deduction is also available to establishments open to the public, including restaurants, cafes, lunch counters and carryout shops, and are primarily engaged in one of the following: Providing prepared food services at a fixed, physical premises to patrons who order and are served while seated, and pay after eating Providing prepared food services at a fixed, physical premises to patrons who generally order or select items (e.g., at a counter, or in a buffet line) and pay before eating Preparing and/or serving at a fixed, physical premises specialty snacks (e.g., ice cream, frozen yogurt, or cookies) and/or nonalcoholic beverages (e.g., coffee, juices, or sodas) for consumption on or near the premises. The industry does not include establishments selling food from mobile vehicles; establishments presenting live theatrical productions and other entertainment facilities; hotels or bed and breakfast establishments; specialty food stores; vending machines; caterers or other food service contractors; or private cafeterias at workplaces, universities or hospitals. Most businesses in this industry are assigned to North American Industry Classification System (NAICS) code 7225. Eligible mobile food vendors The special deduction is also available to businesses in the “mobile food services” industry, which includes retailers primarily engaged in preparing and serving meals, snacks and nonalcoholic beverages for immediate consumption from motorized vehicles (e.g., food trucks or ice cream trucks) or nonmotorized carts (e.g., hot dog carts). Most businesses in this industry are assigned to NAICS code 722330. Retailers delivering food prepared by third parties are not eligible. Retailers shipping meal kits, heat-at-home meals, or other unprepared food to consumers for home consumption are also not eligible. Eligible caterers Catering: This industry comprises establishments primarily engaged in providing single event-based food services. These establishments generally have equipment and vehicles to transport meals and snacks to events and/or prepare food at an off-premises site. Banquet halls with catering staff are included in this industry. Examples of events catered by establishments in this industry are graduation parties, wedding receptions, business or retirement luncheons and trade shows. Most businesses in this industry are assigned to NAICS code 722320. Eligible food service contractors Food service contracting: This industry comprises establishments primarily engaged in providing food services at institutional, governmental, commercial or industrial locations of others based on contractual arrangements with these types of organizations for a specified period of time. The establishments of this industry provide food services for the convenience of the contracting organization or the contracting organization's customers. The contractual arrangement of these establishments with contracting organizations may vary by type of facility operated (e.g., cafeteria, restaurant, fast-food eating place), revenue sharing, cost structure, and personnel provided. Management staff is always provided by food service contractors. Examples of food service contractors include: Airline food service contractors Food concession contractors (e.g., at sporting, entertainment, convention facilities) Cafeteria food service contractors (e.g., at schools, hospitals, government offices) Most businesses in this industry are assigned to NAICS code 722310. Limiting factors Bars and restaurants must make sales to customers at one or more permanent places of business in Colorado to be eligible. In addition, bars, restaurants and mobile food vendors must meet the following qualifications to be eligible for this limited deduction: Retailers must be scheduled to file sales tax returns on a monthly basis. Retailers must make taxable sales during the period for which the special deduction is claimed. Retailers must file a return and pay all state-administered local sales taxes on time (i.e., on or before the statutory due date). Retailers must report the special deduction, in accordance with these instructions, on a timely filed return, and pay any remaining state sales taxes due on time. Retailers may not claim this deduction for more than five physical reporting sites (bars and restaurants) or motorized vehicles/nonmotorized carts (mobile food vendors). Return filing instructions The Colorado Department of Revenue (DOR) has published instructions on their website explaining how eligible businesses should report this special deduction on their Colorado sales tax returns. Next steps Any business seeking to claim this deduction should carefully review the state’s criteria to determine eligibility. Note that this special deduction does not apply to any state-administered city, county or special district taxes. Retailers should contact self-collecting home-rule cities regarding any similar programs that they may offer. Wipfli tax professionals can help you understand your eligibility for the grant and assist with requesting it from the DOR. If you have questions about this grant or your unique situation, please contact us . Sign up to receive additional tax content and information in your inbox, or continue reading on: Economic Nexus Reporting Requirements Reference Table After Wayfair: How CFOs can manage state tax risks How to prepare for and handle the sales tax audit process
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2022 tech trend for hospitalities: Digital guest experience
Chances are, before a guest arrives at your front desk, they’ve already visited you online. In fact, research shows that consumers visit an average of 38 travel sites before they book a trip. Digital properties are an increasingly important tool to meet customers where they are, and to cater to their communications and engagement preferences. The drive guest selection and booking processes, and can deepen loyalty among existing customers. Apps can also activate new amenities, like keyless entry and contactless payments. So, if you’re wondering if you need an app for that … the answer is probably yes. A billion-dollar opportunity? The Marriott Bonvoy app has millions of users and has generated over $1 billion in ecommerce revenue. When Marriott redesigned its app in 2015, it became the first hospitality player to offer mobile keyless entry, Apple PassKit for payments and Apple Watch-enabled check-in. The app became a central part of the guest experience – and an essential extension of Marriot’s brand. Here is how Marriott connected with their guests through the Bonvoy app: Mobile check-in . Guests can use the app to check in up to two days before their stay. Marriot sends a notification when rooms are ready, and guests can use a mobile key to skip the front desk if they choose. They can also get information about amenities and opt-out of housekeeping to “go green.” Mobile keys . The app eliminated a major guest headache: keeping track of key cards. A mobile key is delivered to a guest’s phone (and Apple Watch) as soon as a room is ready. Mobile keys can be used to enter sleeping rooms, parking garages and other guest areas. The app also includes maps and directions to help guests find their room. Customer support . A chat feature connects users to answers about the property and local area. The chat features is active two days before and after each reservation. Guest requests . A mobile request features gives guests a list of amenities to choose from to customize their stay, like extra blankets or pillows. Guests can also request housekeeping services, extra toiletries or luggage assistance through the app. Food and beverage . Guests can browse menus and order food – even if they’re not in their room. They can choose a delivery time and place, like a hotel conference room or poolside. Local travel . Live maps and traffic information help guests navigate their surroundings. In certain areas, guests can also track airport shuttles and see estimated wait times. Account management . Guests can edit and update their profiles in the app. They can also manage email subscriptions and loyalty programs, see booking history and request priority services or late checkouts. Loyalty management . The app tracks Marriott’s guest loyalty program, too. Users can instantly earn and redeem points on property or at participating restaurants. Booking . The app connects more than 7,000 hotels across 30 brands, making it easy for travelers to browse and book Marriott properties. Users can make and manage reservations, share details and add trips to their calendars. They can also save favorite hotels and room preferences for future bookings. Hotel apps and digital properties are an extension of your front desk – and concierge staff, booking agents, housekeeping, transportation, and food and beverage teams. They deliver a consistent, on-brand response and engage with guests exactly how and when they want to be served. About our series In this series, Wipfli explores four technology trends that are shaping the hospitality industry in 2022 to leaders can: Prevent cyberattacks with a safe and efficient infrastructure Elevate the guest experience with the right software Reduce labor crunch with redesigned processes and communication tools Increase guest engagement with loyalty apps Read part one: Cybersecurity must-haves Read part two: Customer vs. property management tools Read part three: Technology to help your employees 5 ways digital transformation can help you compete
