[HISTORY: Adopted by the Town Board of the Town of Greenville as indicated in article histories. Amendments noted where applicable.]
Article I Hotel and Motel Room Tax
Article II Special Assessment Procedures
[Adopted 9-9-1996 by Ord. No. 2; amended in its entirety 12-8-1997; 1-21-1998]
As used in this article, the following terms shall have the meaning indicated:
- Any person residing for a continuous period of less than one month in a hotel, motel, or other furnished accommodations available to the public.
Pursuant to Wisconsin Statutes, § 66.0615, a tax is hereby imposed on the privilege and service of furnishing, at retail, of 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 be at the rate of 3% of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall not be subject to the selective sales tax imposed by Wisconsin Statutes, § 77.52(2). The proceeds of such tax shall be remitted quarterly to the Town Treasurer (hereafter referred to as "Treasurer").
The Treasurer shall direct 5% to the general fund, with the balance of the proceeds directed to the Fox Cities Convention and Tourist Bureau, to be used for the promotion of the Fox Cities as a convention location and tourist area.
This section shall be administered by the Treasurer. The tax shall be payable quarterly and shall be due on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the Treasurer by those furnishing at retail such rooms and lodging on or before the same date on which such tax is due and payable. Such return shall show the gross room receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period and such other information as the Treasurer deems necessary. Every person required to file such quarterly return shall, with his first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within 90 days of the close of each such calendar or fiscal year.
The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain certain such additional information as the Treasurer requires. Such annual returns shall be signed by the person required to file a return or his duly authorized agent. The Treasurer may, for good cause, extend the time of filing any return, but in no event longer than one month from the filing date.
Every person furnishing rooms or lodging under § 18-2A shall file with the Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the Town Board and shall set forth the name under which the applicant transactor intends to transact business, the location of his place of business, and such other information as the Treasurer requires. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of such sellers. At the time of making an application, the applicant shall pay the Town Treasurer an initial fee for each permit in an amount as set from time to time by ordinance of the Town Board.
After compliance with Subsection A of this section and § 18-4D by the applicant, the Treasurer shall grant and issue to each applicant a separate permit for each place of business within the Town. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.
When any person fails to comply with this section, the Treasurer may, upon 10 days' notification and after affording such person the opportunity to show cause why his permit should not be revoked, revoke or suspend any or all of the permits held by such person. The Treasurer shall give to such person written notice of the suspension or revocation of any of his permits. The Treasurer shall not issue a new permit after the revocation of a permit unless he is satisfied that the former holder of the permit will comply with the provisions of this section. A fee in an amount as set from time to time by ordinance of the Town Board shall be imposed for the renewal or issuance of a permit which has been previously suspended or revoked.
If any person liable for any amount of tax under this section sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount from the purchase price as required, he shall become personally liable for payment of the amount required to be withheld by him to the extent of the price of the accommodations valued in money.
The Treasurer may, by office audit, determine the tax required to be paid to the Town or the refund due to any person under this section. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of the other information within the Town Treasurer's possession. One or more such office audit determinations may be made of the amount due for any one or for more than one period.
The Treasurer may, by field audit, determine the tax required to be paid to the Town or the refund due to any person under this section. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information within the Treasurer's possession. The Treasurer is authorized to examine and inspect the books, records, memoranda, and property of any person in order to verify the tax liability of that person or another person. Nothing herein shall prevent the Treasurer from making a determination of tax at any time.
If any person fails to file a return as required by this section, the Treasurer shall make an estimate of the amount of the gross receipts under § 18-3. Such estimate shall be made for the period from which such person failed to make a return and shall be based upon any information which is in the Treasurer's possession or may come into his possession. On the basis of this estimate, the Treasurer shall compute and determine the amount required to be paid to the Town, adding to the sum arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
All unpaid taxes under this section shall bear interest at the rate of 7% per annum from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Treasurer. All refunded taxes shall bear interest at 7% per annum from the due date of the return until the first day of the month following the month in which said taxes are refunded. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation. If the Treasurer determines that any overpayment of tax has been made intentionally or by reason of carelessness or neglect, or if the tax which was overpaid was not accompanied by a complete return, it shall not allow any interest thereon.
Delinquent tax returns shall be subject to a late filing fee in an amount as set from time to time by ordinance of the Town Board. The tax imposed by this section shall become delinquent if not paid.
In the case of a timely filed return, within 30 days after the due date of the return, or within 30 days after the expiration of an extension period if one has been granted.
In the case of no return filed or a return filed late, by the due date of the return.
If due to negligence no return is filed, or a return is filed late, or an incorrect return is filed, the entire tax finally determined shall be subject to a penalty of 25% of the tax, exclusive of any interest or other penalties. If a person fails to file a return when due or files a false or fraudulent return with the intent in either case to defeat or evade the tax imposed by this section, a penalty of 50% shall be added to the tax required to be paid, exclusive of interest and other penalties.
In order to protect the revenue of the Town, the Treasurer may require any person liable for the tax imposed by this section to place with him, before or after a permit is issued, such security, not in an excess of an amount equal to the maximum possible revenue to be derived from said property per quarter of operation to be determined by the Treasurer. If any taxpayer fails or refuses to place such security, the Treasurer may refuse or revoke such permit. If any taxpayer is delinquent in the payment of the taxes imposed by this section, the Treasurer may, upon 10 days' notice, recover the taxes, interest and penalties from the security placed with the Treasurer by such taxpayer. No interest shall be paid or allowed by the Town to any person for the deposit of such security.
Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent information essential to the proper recording and payment of said tax.
All tax returns, schedules, exhibits, writings, or audit reports relating to such returns, on file with the Treasurer are deemed to be confidential, except the Treasurer may divulge their contents to the following, and no others:
No person having an administrative duty under this section shall make known in any manner the business affairs, operations or information obtained by an investigation of records of any person on whom a tax is imposed by this section, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth or disclosed in any return, or to permit any return or copy thereof to be seen or examined by any person, except as provided in Subsection A of this section.
Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in § 18-3 or who fails or refuses to permit the inspection of his records by the Treasurer after such inspection has been duly requested by the Treasurer, or who fails to file a return as provided in this section, or who violates any provision of this section, shall be subject to a forfeiture not to exceed $500. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.
[Adopted 1-24-2005 by Ord. No. 42]
This article is adopted pursuant to authority granted in § 66.0701, Wis. Stats.
In addition to other methods provided by law, special assessments for any public work or improvement of any current service may be levied in accordance with the provisions of this article.
Whenever the Town Board or District Commission shall determine that any public work or improvement or any current service shall be financed in whole or in part by special assessments levied under this article, it shall adopt a resolution specifying this intention and the time, either before or after completion of the work or improvement, when the amount of the assessments will be determined and levied, the number of annual installments, if any, in which assessments may be paid, the rate of interest to be charged on the unpaid balance and the terms on which any of the assessments may be deferred while no use of the improvement is made in connection with the property.
The provisions of § 66.0703, Wis. Stats. shall apply to special assessments levied under this article except that, when the Town Board or District Commission determine by resolution that the hearing on the assessments be held subsequent to the completion of the work or improvement or the rendering of the service, the report required by § 66.0703(5), Wis. Stats., shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
Notice of the time and place of the public hearing on any special assessment proposed to be levied and notice of the final assessment and terms of payment thereof shall be given in the manner prescribed by § 66.0703(7) and (8)(d), Wis. Stats.
Any special assessment levied under this article shall be a lien against the property assessed from the date of the final resolution of the Town Board or District Commission determining the amount of levy.
Any person against whose property a special assessment is levied under this article may appeal therefrom in the manner prescribed by § 66.0703(12), Wis. Stats., within 90 days after the date of the notice or of the publication of the final resolution.