City of Shawano, WI Finance

Aggregate tax stated on roll. Pursuant to W.S.A. s. 70.65(2), the Clerk-Treasurer shall, in computing the tax roll, insert only the aggregate amount of state, county, school, local and other taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied or, in the case of personal property, in a single column opposite the name of the person against whom the tax is levied.

Uniform tax bills and receipts. The Clerk-Treasurer shall use uniform tax bills and receipts as prescribed by the Department of Revenue under W.S.A. s. 70.09(3)(a). Tax bills shall be mailed to taxpayers or designees and shall include all of the information required by W.S.A. s. 70.665.[1]

[Amended by Ord. No. 931]

[1]

Editor's Note: W.S.A. s. 70.665 was repealed by 1987 Act 378.

Real property tax payments in three installments.

[Added by Ord. No. 1041]

Authority. This subsection is adopted pursuant to W.S.A. s. 74.12.

Installments allowed. Real property taxes may be paid in three installments, with equal installment payments to be made on or before January 31, April 30 and July 31.

Personal property taxes, special assessments, special charges and special taxes. Personal property taxes, special assessments, special charges and special taxes must be paid in full by January 31.

To whom payment is made. All amounts paid on or prior to July 31 shall be paid to the Clerk-Treasurer. Any amounts paid after July 31 shall be paid to the County Treasurer.

Alternative system for approving financial claims of refunds of tax payments in excess of tax bill amount.

[Added 11-11-1998 by Ord. No. 1387]

Purpose and intent. It is the declared intent of this subsection that tax payments made in excess of the tax bill amounts shall be refunded pursuant to the procedures established under this subsection within 15 business days of the payment.

Authority. This subsection is adopted pursuant to the authority granted to Common Council under Wisconsin statutes to enact an alternative system for approving financial claims against the City other than claims under W.S.A. s. 893.80.

Required procedures of Clerk-Treasurer upon payment of excess amount over tax bill amount. Upon receipt of tax payments in excess of the tax bill, the Clerk-Treasurer shall deposit as soon as practicable all payments in the public depositories designated by the City Council. Upon verification that the deposit has cleared and not been returned as insufficient funds, but not later than 10 days after depositing, the reimbursement claim shall be approved as a proper charge against the treasury and endorsed for approval after determining the following conditions have been complied with:

The funds are available to pay the claim assuming the tax payment has cleared and has not been returned.

The City Council has authorized the refund of excess tax payment as established by the adoption of this subsection.

The refund is due in the amount noticed as a tax payment in excess of the amount of the tax bill.

The refund is a valid claim against the City being payment in excess of the tax bill amount.

Further, the Clerk-Treasurer shall prepare monthly and file with the Council a list of claims paid under this procedure, listing the amount of the claims, date paid, name of taxpayer/claimant and that the payment was made as a refund for excess tax payment.

(e)

Upon approval of the claim, a refund check payable to the taxpayer/claimant named in the claim shall be issued not later than 15 business days from the date the tax payment was received by the Clerk-Treasurer.

Confidentiality of income and expense information.

[Added 2-9-2000 by Ord. No. 1445]

Authority. This subsection is adopted pursuant to the authority granted to the City by virtue of Section 279(K) of 1997 Wisconsin Act 237, s. 70.47(7)(af) of the Wisconsin Statutes. Section 70.47(7)(af), W.S.A., requires that the municipality provide by ordinance for the confidentiality of information about income and expenses that is provided to the Assessor under s. 70.47(7)(af), W.S.A., and shall provide exceptions for persons using the information in the discharge of duties imposed by law or of the duties of their offices or by order of the court.

Confidentiality of information. Whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information pursuant to s. 70.47(7)(af), W.S.A., or any successor statute thereto, then such income and expense information that is provided to the Assessor shall be held by the Assessor on a confidential basis, except, however, that said information may be revealed to and used by persons in the discharging of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to, use by the Assessor in performance of official duties of the Assessor's office and use by the Board of Review in performance of its official duties); or pursuant to order of a court. Income and expense information provided to the Assessor under s. 70.47(7)(af), W.S.A. unless a court determines that it is inaccurate, is, per s. 70.47(7)(af), W.S.A. not subject to the right of inspection and copying under s. 19.35(1), W.S.A.

§ 3.011 Tax exemption reports and fees.

[Added by Ord. No. 1132; amended by Ord. No. 1201; 12-8-1999 by Ord. No. 1438]

Pursuant to W.S.A. s. 70.337, each person who is required to file a tax exemption report under W.S.A. s. 70.337 shall pay a fee as set by Council resolution to the Clerk-Treasurer to defray the City's cost of distributing and reviewing the tax exemption report and for the Clerk-Treasurer's preparing the necessary forms for the Department of Revenue.

§ 3.02 Duplicate treasurer's bond eliminated.

Bond eliminated. The City elects not to give the bond on the Clerk-Treasurer provided for by W.S.A. s. 70.67(1).

City liable for default of Clerk-Treasurer. Pursuant to W.S.A. s. 70.67(2), the City shall be obligated to pay, in case the Clerk-Treasurer shall fail to do so, all state and county taxes required by law to be paid by such Clerk-Treasurer to the County Treasurer.

§ 3.03 Collection of delinquent taxes.

Police to collect. The Police Department of the City is hereby authorized to make collection of delinquent taxes under the supervision of the Chief of Police as provided in W.S.A. s. 70.68.

Duties of Chief when collecting taxes. The Chief of Police shall be accountable to the Clerk-Treasurer for all taxes collected by the Police Department.

[Amended 5-7-1997 by Ord. No. 1335]

(Reserved)[1]

[1]

Editor's Note: Former § 3.03(3) was repealed by Ord. Nos. 1158 and 1162.

§ 3.031 Disposal of abandoned property.

[Added by Ord. No. 1006]

Abandoned property. As used in this section, the term "abandoned property" means any personal property which has been abandoned or remained unclaimed for a period of 90 days after the taking of possession of the property by the City, or anything which is left on property belonging to the City, under circumstances and for such a time that it appears that the owner does not have any plan to claim it.

Exclusions. The provisions of this section do not apply to cash or to any deposit or trust fund placed in the custody of the City or of any City officer. The provisions of this section shall not apply to any evidence obtained by any means for use in court, which evidence came under the possession of the Police Department; such property, if not claimed by the owner, shall be disposed of in the manner provided by state law.

Possession and sale of abandoned property. Any abandoned property, except for the exclusions provided above, found in or on any street, alley, park, City building or other public property shall be handled as provided in this section. The following procedure shall be followed:

If the property is of no value or of nominal value, it shall be disposed of in the manner provided for disposal of trash and garbage.

If the property appears to have value, the Police Department shall be in charge of the sale of said property. The property shall be advertised for sale and shall be disposed of in a sale open to the public. Said sale shall be done in accordance with persons buying said property on a first-come-first-served basis by any citizen buying the property by offering the asking price which has been established by the Police Department. All receipts from the sale, after deducting the necessary expenses of keeping the property and conducting the sale, shall be paid into the City treasury.

Pursuant to W.S.A. s. 968.20(4), the Police Department shall be in charge of the destruction of any property seized which poses a danger to life or other property in storage, transportation or use, and which is not required for evidence or further investigation. If the item appears to be or is reported stolen, the Police Department shall make an attempt to return the item to the rightful owner.

[Added by Ord. No. 1177]

Storage of abandoned motor vehicles.

[Added 7-12-1995 by Ord. No. 1264]

Within 10 days after the impoundment of a motor vehicle, or within 10 days after the commencement of the storage of a motor vehicle, the Department shall give written notice to the owner, secured parties of record and known lienholders, if any, within the time required by law, advising of:

The complete description of the vehicle and the date and place the vehicle was found or taken into possession;

The approximate amount owed for the cost of towing and storage;

The location of the storage of the vehicle;

The time and place the sale of the vehicle will be held; and

The right of the owner, secured parties and lienholders to contest the right to sell such vehicle by the Department.

The notice required by this section shall be deemed to be given when sent by certified mail, postage prepaid, to the last known address of the owner, secured party of record and known lienholder shown on any public filing evidencing such ownership, security interest or lien; or if none, to any such address ascertained by reasonable effort. The Department shall be allowed to charge a storage fee as set by Council resolution or any part of a day thereof, for the storage of such vehicle at the Police Department or at any other location chosen by said Department.

[Amended 12-8-1999 by Ord. No. 1438]

§ 3.04 Claims against City.

Payment of any account, demand or claim may be made from the City treasury only after the Clerk-Treasurer shall first have:

Audited and approved each such claim as a proper charge against the treasury; and

Endorsed his approval thereon.

The Clerk-Treasurer shall not endorse his approval for payment on any account, demand or claim against the City unless he or she shall first have determined that the following conditions have been complied with:

That funds are available therefor pursuant to the budget approved by the Council.

That the item or service covered by such claim has been duly authorized by the proper official, department head, board or commission.

That the item or service has been actually supplied or rendered in conformity with such authorization.

That the claim is just and valid pursuant to law. In making the foregoing determination, the Clerk-Treasurer may require the submission of such proof and evidence as in his discretion he or she may deem necessary.

The Clerk-Treasurer shall file with the Council, not less than monthly, a list of the claims approved, showing the date paid, name of claimant, purpose and amount.

There shall be an annual detailed audit of all financial transactions and accounts which shall be performed by a licensed certified public accountant as designated by the Council.

§ 3.05 Disbursements from treasury.

All disbursements from the City treasury shall be by order checks and, pursuant to W.S.A. s. 66.042(3), shall be signed by the Clerk-Treasurer and countersigned by either the Mayor or the President of the Council. The Clerk-Treasurer is directed to file a certified copy of this section with each public depository used by the City.

§ 3.06 Purchases, appropriations and payrolls.

Department heads are authorized to expend funds as budgeted and approved by the appropriate board, commission or committee.

The Clerk-Treasurer may make such immediate payments as may be necessary for weekly or semimonthly payrolls, contracted services, utility bills and expenses approved by the appropriate committee, board or commission.

§ 3.07 Fiscal year.

The calendar year shall be the fiscal year.

§ 3.08 Budget; departmental estimates.

[Amended 9-8-1999 by Ord. No. 1419]

On or before October 1 of each year, each officer, department or board shall file with the Clerk-Treasurer an itemized statement of disbursements made to carry out the powers and duties of such officer or department during the preceding year and a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer or department during such year and of the condition and management of such fund; and also detailed estimates of the same matters for the current fiscal year and for the ensuing fiscal year. Such statement shall be presented in the form prescribed by the Clerk-Treasurer and shall be designated as "Departmental Estimates" and shall be as nearly uniform as possible for the main divisions of all departments.

§ 3.09 Finance Committee to consider estimates.

The Finance Committee shall consider such departmental estimates in consultation with the department head and shall then determine the total amount to be recommended in the budget for such department or activity.

§ 3.10 Proposed budget; Finance Committee to prepare.

On or before the 10th day of October each year, the Finance Committee shall prepare and submit to the Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall include the following information:

The expense of conducting each department and activity of the City for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year with reasons for increases and decreases recommended as compared with appropriations for the current year.

An itemization of all anticipated income of the City from sources other than general property taxes and bond issues with a comparative statement of the amounts received by the City from each of the same or similar sources for the current year and last preceding fiscal year.

[Amended by Ord. No. 953; 8-7-1996 by Ord. No. 1309; 9-8-1999 by Ord. No. 1419]

An estimate of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.

Such other information as may be required by the Council and by state law.

The Council shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.

(6)

The Council shall hold a public hearing on the budget as required by W.S.A. s. 65.90.

§ 3.11 Balance of appropriations; transfer authorized.

Upon written recommendation of the Finance Committee, the Council may at any time, by two-thirds vote of the entire membership, transfer any portion of an unencumbered balance of an appropriation to any other purpose or object. Notice of such transfer shall be given by publication within 10 days thereafter in the official City newspaper.

§ 3.111 Accommodation tax.

[Added by Ord. No. 1030A]

Definitions.

ACCOMMODATIONS TAX

That tax which is referred to in W.S.A. s. 66.75(1), and includes the definitions referred to in said W.S.A. s. 66.75(1).

GROSS RECEIPTS

The meaning as defined in W.S.A. s. 77.51(4)(a), (b) and (c), insofar as applicable.

HOTEL OR MOTEL

A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations rented for a continuous period of more than one month and accommodations furnished by any hospital, sanatorium or nursing home, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes, provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.

TRANSIENT

Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public.

Imposition of tax. Pursuant to W.S.A. § 66.0615, a tax of 6.00% is hereby imposed on the privilege and service of furnishing, at retail, rooms or lodging to transients by hotel keepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodations. Such tax shall not be subject to the selective sales tax imposed by W.S.A. § 77.52(2)(a)1. The proceeds of such tax collected shall be appropriated as follows: a discount of 2% to the facility collecting the tax; 30% to the City of Shawano for administration, events and promotion; and the remaining 68% to the Shawano Country Tourism Council for tourism-related projects.

[Amended 7-1-1998 by Ord. No. 1365; 8-12-1998 by Ord. No. 1371; 5-8-2019 by Ord. No. 1965; 11-13-2019 by Ord. No. 1977]

Administration. This section shall be administered by the Clerk-Treasurer. The tax imposed is due and payable within 30 days of the end of each quarter. A return shall be filed with the Clerk-Treasurer by those furnishing at retail such rooms, lodging or sites within the City on or before the same date on which such tax is due and payable upon a form approved by the City. Every person required to file such quarterly returns shall file an annual calendar year return. Such annual return shall be filed within 30 days of the close of each calendar year.

The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the monthly returns and shall contain certain additional information as the Clerk-Treasurer requires. The Clerk-Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.

List of accommodations. The Tourism Marketing and Advertising Council of the Shawano Area Chamber of Commerce shall annually file with the Clerk-Treasurer a list of hotels, motels and sites, and regularly update it for the purpose of maintaining an accurate list of facilities subject to the accommodation tax.

Audits. Whenever the City has probable cause to believe that the correct amount of accommodations tax has not been assessed or that the tax return is not correct, the City shall inspect and audit the financial records of any person subject to the accommodations tax to determine whether or not the correct amount of accommodations tax is assessed and whether or not any accommodations tax return is correct.

(6)

Failure to file. If any person fails to file a return, as required by this section, the Clerk-Treasurer shall determine the tax according to the Clerk-Treasurer's best judgment. On the basis of what amount of taxes the City determines to be due, the Clerk-Treasurer shall compute and determine the amount required to be paid to the City, adding to the sum thus arrived at, plus interest at the rate of 1% per month on the unpaid balance.

(7)

Forfeiture. All unpaid taxes under this section shall bear interest at the rate of 1% per month on the unpaid balance. If any person who is subject to the tax imposed by this section fails to pay the tax due, said person shall be subject to a forfeiture of not greater than 25% of the tax due for the previous year under Subsection (2) or (6) above or $5,000, whichever is less.

[Amended 9-8-1999 by Ord. No. 1419]

(8)

Required records. Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the Clerk-Treasurer requires.

(9)

Confidentiality of returns. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Clerk-Treasurer are deemed to be confidential, except the Clerk-Treasurer may divulge their contents to the following and no others:

The person who filed the return.

Officers or agents of the City as may be necessary to enforce collection.

Pursuant to an order of a court.

(10)

Refusal to permit inspection. Any person who is subject to the tax imposed by this section who fails or refuses to permit the inspection of his financial records by the Clerk-Treasurer after such inspection has been requested by the Clerk-Treasurer shall be subject to a forfeiture not to exceed 5% of the tax the City determines to be due.

(11)

Penalty retained by City. Any and all penalties imposed by the City are to be retained by the City.

§ 3.12 City funds to be spent in accordance with appropriation.

No money shall be drawn from the treasury of the City nor shall any obligation for the expenditure of money be incurred except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 3.11 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.

§ 3.13 Weights and measurements program. [1]

[Added 3-7-2001 by Ord. No. 1478]

Adoption of state weights and measurements program. The provisions of Wisconsin Statute s. 98.04, inclusive of the Wisconsin Statutes and any applicable Wisconsin Administrative Codes, each as from time to time amended and renumbered, describing and defining regulations and procedures with respect to weights and measurements, are hereby adopted and by reference made a part of this section as if fully set forth herein. Any act required to be performed or prohibited by any statute or code so incorporated by reference is required or prohibited by this section. Any future amendments, revisions or modifications of such statues and administrative codes incorporated by this section are also adopted and incorporated herein. This ordinance is adopted pursuant to the provisions of s. 98.04, W.S.A. as from time to time may be amended, revised and/or renumbered.

COMMERCIAL WEIGHING DEVICE OR MEASURING DEVICE

Weights and measures — definitions. As used in this section, the following terms shall have the meanings indicated:

Those devices used or employed in establishing the die size, quantity, extent, area or measurement of quantities, things, produce or articles for sale, hire or award or in computing any basic charge or payment for goods or services rendered on the basis of weight or measure.

OCCASIONAL SALE

An isolated and sporadic sale which takes place where the infrequency, in relation to the other circumstances, supports the inference that the seller is not pursuing a vocation, occupation or business or a partial vocation or occupation or part-time business as a vendor of items subject to weights and measures as covered by this section. Such occasional sale shall be for special events or temporary events operating infrequently and not at a regular and/or permanent location for conducting transactions requiring the use of weighing or measuring devices.

TESTING ENTITY

The City of Shawano or any other person, business organization, or any other entity, including the State of Wisconsin, under contract with the City of Shawano, that provides testing and related services for the City of Shawano weights and measures program.

WEIGHTS AND MEASURES PROGRAM

Includes the administration and enforcement of this chapter and Wisconsin Statute s. 98.04 and any related sections and Wisconsin Administrative Code section, as from time to time amended and renumbered.

Participation required.

Except as provided in Subsections (3)(b) and (c) of this subsection, each and every person, corporation, limited liability corporation, limited liability partnership, business, group, organization or other entity who holds, owns, possesses, operates and/or maintains weights and measures, weighing or measuring devices and/or systems and accessories relating thereto which are used commercially within the City of Shawano in determining the weight, measure, count or cost of commodities or things sold or offered or exposed for sale on the basis of weight, measure or count is deemed to be a participant in the City of Shawano weights and measures program subject to the provisions of this section.

Occasional sales are exempt from the provisions of this section.

Devices tested under the jurisdiction of another municipality or a noncity of Shawano related testing program by the State of Wisconsin and used temporarily in the City of Shawano for no more than five consecutive days per year are exempt under this section from the provisions of this section.

Assessment; costs; fees.

The City of Shawano Clerk-Treasurer and/or his/her designee shall annually assess costs and fees to each participant holding, owning, possessing, operating, and/or maintaining such devices and utilizing the services provided in this section based on the number of weighing and measuring devices held as of the date of the last inspection and testing of such devices. Such assessments shall be determined no later than 90 days from the receipt of any billing received by the City of Shawano from the State of Wisconsin or other testing entity relating to weights and measurement testing and calibration. The total of the costs and fees assessed and collected shall not exceed the actual costs of the weights and measures program billed to the City, together with a 15% City administration cost which shall be added thereto. Such total assessment shall then be divided and assessed proportionally against each and every person, corporation, limited liability corporation, limited liability partnership, business, group, organization or other entity tested which gave rise to the City's expense.

The City of Shawano Clerk-Treasurer and/or his/her designee shall prepare a statement of assessments and mail to each participant said statement, together with an invoice for the amount of the participants assessment. Invoices shall be mailed by first class mail no later than 30 days after the assessments have been determined as set forth in Subsection (4)(a) of this subsection. This will be the per device fee. The charge to each participant shall be based on the total number of devices it holds, owns, possesses, operates or maintains, multiplied by the proportionately distributed individual assessment amount.

Each and every participant who is subject to inspection and testing and/or holds, owns, possesses, operates or maintains devices subject to inspection and testing is subject to this section, liable for said assessment and the payment of such assessments, and shall pay to the City of Shawano the fee it's assessed no later than 30 days from the date the invoice is mailed.

Schedules, statements, notices and invoices shall be considered mailed to a participant when mailed by first class mail to the location where the device was held, owned, possessed, operated, maintained, and/or tested.

Nonpayment; noncompliance; enforcement. In the event that the assessed fee is not paid in full by the assessed participant within 30 days of the mailing of the invoice, the Clerk-Treasurer may charge and levy the amount of such unpaid assessment or part thereof or allocate such unpaid assessment(s) against the participant's tax bill if not paid before the next immediately following first day of October. Any assessment fee or part thereof not paid within 30 days of invoicing shall accrue interest at the rate of 1% per month upon the outstanding delinquency until paid in full. In addition, failure to pay within the 30 days of the mailing of the invoice constitutes a violation of this section.

(6)

Violations; penalties.

Any person who violates any of the provisions of this section shall forfeit and pay to the City, as and for a penalty, a forfeiture as set forth in § 20.04.

[Amended 7-10-2002 by Ord. No. 1529]

Each occurrence shall constitute a separate violation.