[HISTORY: Adopted by the Village Board of the Village of Westfield
as Title 2, Ch. 5 of the 1985 Code. Amendments noted where applicable.]
Pursuant to § 70.65(2), Wis. Stats., the Clerk-Treasurer shall,
in computing the tax roll, insert only the aggregate amount of state, county,
school and local 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.[1]
A.
Fiscal Committee to prepare budget. The Fiscal Committee,
with the assistance of the Village Clerk-Treasurer, shall prepare and submit
to the Village Board in October a proposed budget presenting a financial plan
for conducting the affairs of the Village for the ensuing year. Before preparing
the proposed budget, the Fiscal Committee shall consult with the heads of
the Village departments and with Village officials and shall then determine
the total amount to be recommended in the budget for each Village department
or activity.
B.
Departmental estimates. When required by the Fiscal Committee,
each year, each officer, department and committee shall file with the Clerk-Treasurer
an itemized statement of disbursements made to carry out the powers and duties
of such officer, department or committee during the preceding fiscal year,
and a detailed statement of the receipts and disbursements on account of any
special fund under the supervision of such officer, department or committee
during such year, and the condition and management of such funds, and also
detailed estimates of the same matters for the current fiscal year and for
the ensuing fiscal year. Such statements 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 division of all departments.
C.
Form of proposed budget. The budget shall include the
following information:
(1)
The expense of conducting each department and activity
of the Village for the ensuing fiscal year and corresponding items for the
current year and last preceding fiscal year, with reasons for increase and
decrease recommended as compared with appropriations for the current year.
(2)
An itemization of all anticipated income of the Village
from sources other than general property taxes and bonds issued, with a comparative
statement of the amount received by the Village from each of the same or similar
sources for the last preceding and current fiscal years.
(3)
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.
(4)
Such other information as may be required by the Board
and by state law.
D.
Hearing. The Fiscal Committee shall submit to the Board
at the time the annual budget is submitted the draft of an appropriation ordinance
providing for the expenditures proposed for the ensuing fiscal year. Upon
the submission of the proposed appropriation ordinance to the Board it shall
be deemed to have been regularly introduced therein. The Board shall hold
a public hearing on the budget and the proposed appropriation ordinance as
required by law. Following the public hearing the proposed appropriation ordinance
may be changed or amended and shall take the same course in the Board as other
ordinances.
The amount of tax to be levied or certified, the amounts of various
appropriations, and the purpose thereof shall not be changed after approval
of the budget except by a two-thirds vote of the entire membership of the
Village Board. Notice of such transfer shall be given by publication within
eight days thereafter in the official Village newspaper.
No money shall be drawn from the treasury of the Village, 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 § 62-4 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 Board, 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.
A.
Claims to be certified. Prior to submission of any account,
demand or claim to the Village Board for approval of payment, the Village
Clerk-Treasurer shall certify, or cause to be endorsed thereon or on attached
papers, that the following conditions have been complied with:
B.
C.
Payment of regular wages or salaries. Regular wages or
salaries of Village officers and employees shall be paid by payroll, verified
by the proper Village official, department head, board or commission and filed
with the Village Clerk-Treasurer in time for payment on the regular pay day.
D.
Method of incurring claims. All actions of the Village
Board appropriating money or creating a charge against the Village, other
than claims for purchases or work previously authorized by the Board, shall
only be acted upon at the next regular meeting after introduction, provided
that this rule may be suspended by affirmative vote of 3/4 of all members
of the Board. A roll call vote shall be taken and recorded on all appropriations.
The Village Board shall designate the public depository or depositories
within this state in which Village funds shall be deposited, and when the
money is deposited in such depository in the name of the Village, the Clerk-Treasurer
and bondsman shall not be liable for such losses as are defined by state law.
The interest arising therefrom shall be paid into the Village treasury.[1]
A.
COMMISSION
GROSS RECEIPTS
GROSS REVENUES
HOTEL or MOTEL
MUNICIPALITY
PAYOR
ROOM TAX
TOURISM
TOURISM ENTITY
TRANSIENT
ZONE
Definitions. In this section, the following shall apply:
An entity created by one or more municipalities in a zone to coordinate
tourism promotion and development for the zone.
Total revenue received from the retail furnishing of rooms, lodging,
or similar accommodations by a hotel or motel as defined herein.
Has the meaning as defined in § 76.48(d), Wis. Stats.,
insofar as applicable.
A building or a group of buildings in which the public may obtain
accommodations for consideration, including, without limitation, such establishments
as inns, motels, tourist homes or courts, bed-and-breakfast establishments,
lodging houses, rooming houses, summer camps, apartment hotels, resort lodges
and cabins, commercial indoor lodging facilities 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 30 consecutive
days and accommodations furnished by any hospitals, sanitariums or nursing
homes 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.
The Village of Westfield, Wisconsin.
The person or entity that owes the tax imposed by this section.
The tax imposed by this section.
Any travel for recreational, business or educational purposes.
A nonprofit organization that came into existence before January
1, 1992, and provides staff, development or promotional services for the tourism
industry in a municipality.
Any person residing for a continuous period of less than 30 consecutive
days in a hotel, motel or other furnished accommodations available to the
public.
Has the meaning set forth in § 66.0615(1)(h), Wis. Stats.,
and shall cover the area of all municipalities in Marquette County, Wisconsin,
that elect to be so included. For the purpose of this section the Village
of Westfield elects to be included in this zone and hereby agrees that the
entirety of this zone is perceived to be a single destination by the traveling
public.
B.
Election to participate. The members of the zone and specifically
the Village of Westfield elect hereby to create a Commission, as defined in
§ 66.0615(1)(a), Wis. Stats., to coordinate tourism promotion and
development for the zone. Membership of the Commission shall include at least
1/2 of its members drawn from representatives of the Wisconsin lodging and
tourism industry and shall also be established in accord with § 66.0615(1m)(c)2,
Wis. Stats.
C.
Imposition of tax. Pursuant to § 66.0615, Wis.
Stats., 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 4.5% of the gross receipts from such retail
furnishings of rooms or lodgings. [Such tax shall not be subject to the selective
sales tax imposed by § 77.52(2)(a)1, Wis. Stats., and may not be
imposed upon sales to the federal government and persons listed under § 77.54(9a),
Wis. Stats.]
D.
Distribution of room taxes collected.
(1)
Upon receipt of the room taxes that are collected, the
municipality shall distribute 75% of room taxes to the Commission and shall
retain 25% in the municipality's general fund.
(2)
Tracking and reporting room tax revenue expenditures.
The tourism entity shall track and measure the impact of all room tax revenue
expenditures and shall permit and allow inspections of its records pertaining
to the use of the room tax funds upon request of the municipalities, at reasonable
times. The tourism entity shall report at least annually to the Commission
the purposes for which the room tax revenues it received were spent and impact
of such expenditures as stated above, and the Commission in turn shall report
back to the municipality the purposes for which the room tax revenues it received
were spent. No room tax revenue may be used to construct or develop a lodging
facility. The Commission shall permit and allow inspections of its records
pertaining to use of the room tax funds upon request of the municipality,
at reasonable times.
E.
Collection of tax. The Clerk-Treasurer shall administer
the collection of the tax imposed by this section. The tax imposed is due
and payable on the last day of the month next succeeding the calendar quarters
for which imposed. A return shall be filled with the Clerk-Treasurer, by those
furnishing at retail such rooms and lodging, on or before the same date on
which the tax is due and payable. Such return shall show the gross receipts
of the preceding calendar quarters from such retail furnishings of rooms or
lodging, the amount of taxes imposed for such period, and other information
as the Clerk-Treasurer deems necessary. Every person required to file such
a quarterly return shall, with his first return, elect to file an annual calendar
or fiscal year return. Such annual return shall be filled within 90 days of
the close of each such calendar or fiscal year. The annual amount return shall
summarize the quarterly returns, reconcile and adjust for errors in the quarterly
returns, and shall contain such additional information as the Clerk-Treasurer
requires. Such annual returns shall be made on forms as prescribed by the
Clerk-Treasurer. All such returns shall be signed by the person required to
file a return or his/her duly authorized agent but need not be verified by
oath. 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. The
correct amount of tax shall accompany each quarterly tax return and be made
payable to the municipality. Any unpaid tax imposed by this section may, in
addition to other penalties available herein, be deemed to be an assessment
on any land owned by the payor inside the legal boundaries of the municipality.
F.
Sale or conveyance of business. 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 Clerk-Treasurer that it has been paid or a certificate
stating that no amount is due. If any person subject to the tax imposed by
this section fails to withhold such amount of tax 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.
G.
Determination of tax by audit.
(1)
The Clerk-Treasurer may, by office audit, determine the
tax required to be paid to the municipality 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 any other information
within the Clerk-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.
(2)
The Clerk-Treasurer may, by field audit, determine the
tax required to be paid to the municipality 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 Clerk-Treasurer's possession. Whenever the Clerk-Treasurer has probable
cause to believe that the correct amount of room tax has not been assessed
or the tax return is not correct, the Clerk-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 of another person. Nothing herein
shall prevent the Clerk-Treasurer from making a determination of tax at any
time.
H.
Failure to file return. If any person fails to file a return required by this section, the Clerk-Treasurer shall make an estimate of the amount of the gross receipts under Subsection C. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon any information which is in the Clerk-Treasurer's possession or may come into his/her possession. On the basis of this estimate the Clerk-Treasurer shall compute and determine the amount required to be paid to the municipality, adding to the sum thus arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
I.
Forfeiture relating to returns not filed timely. A forfeiture
of 25% of the tax imposed for the previous year or $1,000, whichever is less,
is hereby established and is due and owing in the event that the room tax
is not paid within 30 days after the due date of the return. In addition to
this forfeiture, all unpaid taxes under this section shall bear interest at
the rate of 12% 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 Clerk-Treasurer. All refunded taxes shall bear interest at 12% 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 Clerk-Treasurer determines that any
overpayment of tax has been made intentionally or by reason of carelessness
or neglect, or if the tax was not accompanied by a complete return, he shall
not allow any interest thereon.
J.
Delinquent tax returns. Delinquent tax returns shall
be subject to a late filing fee of $25. The tax imposed by this section shall
become delinquent if not paid by the due date of the return.
K.
Filing of fraudulent returns. If a person 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.
L.
Posting of security as requested by Clerk-Treasurer.
In order to protect the revenue of the municipality, the Clerk-Treasurer may
require any person liable for the tax imposed by this section to place with
him or her such security, not in excess of $5,000, as the Clerk-Treasurer
determines. If any taxpayer is delinquent in the payment of taxes imposed
by this section, the Clerk-Treasurer may, upon 10 days' notice, recover the
taxes, interest and penalties from the security placed with the Clerk-Treasurer
by such taxpayer. No interest shall be paid or allowed by the municipality
to any person for the deposit of such security.
M.
Recordkeeping requirements. 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.
N.
Confidentiality of tax returns. All tax returns, schedules,
exhibits, writings and audit reports relating to such returns on file with
the Clerk-Treasurer shall be deemed to be confidential. The Clerk-Treasurer
may only divulge the information contained therein to the following persons:
the person who filed the return; the officers, employees or agents of the
Clerk-Treasurer; other persons for use in the discharge of their duties as
imposed by law or in the discharge of the duties of their office (unless otherwise
prohibited by law); or by an order of a court. No person in the administration
of this section shall disclose the business affairs, operations or information
obtained through an investigation of records from anyone upon whom a tax is
imposed by this section. Neither shall the amount or source of income, profits,
losses, expenditures nor any part thereof that is set forth or disclosed in
any return be further disclosed. No such administrator shall permit any return
or copy thereof to be seen or examined by any person, except as provided in
this section or by any subsequent ordinances or resolutions adopted by the
municipality pertaining to the confidentiality of the information described
in this section. Persons that violate this subsection may be required to forfeit
not less than $100 nor more than $500 for each such act committed.
O.
Penalties. Any person who is subject to the tax imposed
by this section who fails or refuses to permit the inspection of records by
the Clerk-Treasurer after such inspection has been duly requested by the Clerk-Treasurer,
or who fails to file a return as provided in this section, or who fails to
post security requested by the Clerk-Treasurer, or who violates any other
provisions of this section, shall be subject to a forfeiture not to exceed
$250 for each day, or portion thereof, that such violation continues. Each
day is hereby deemed to constitute a separate offense. The total forfeiture
imposed shall not exceed 5% of the tax imposed by this section upon said person.
P.
Exemptions. For the tax year 2004, any person or business
otherwise required to file a return and make payment to the municipality under
this section will be allowed an exemption from the requirement to collect
and pay room tax for any signed contract dated prior to adoption of this section
in which the contract guarantees the lodging rates. This exemption will expire
on January 1, 2005.
A fee as set by the Village Board will be assessed against the payer
of a check made payable to the Village of Westfield (including the sewer utility)
which is returned to the Village by the payer's bank for nonsufficient funds.
