[HISTORY: Adopted by the Village Board of the Village of
Soldiers Grove as indicated in article histories. Amendments noted
where applicable.]
GENERAL REFERENCES
Finance — See Ch. 20.
[Adopted 3-3-2005 by Ord. No. 2005-01]
As used in this article, the following terms shall have the
meanings indicated:
As defined in Wisconsin Statutes, Section 77.51(4)(a), (b),
and (c), insofar as applicable and any amendments thereto.
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, tourist houses
or courts, lodging houses, rooming houses, summer camps, apartment
hotels, resort lodges, beds and breakfasts, and cabins and any other
building or group of buildings in which accommodations are available
to the public irrespective of whether membership is required for use
of the accommodations, except accommodations rented for a continuous
period of more than one month 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 association inures to the benefit of any private shareholder or
individual and further excluding any accommodations located within
a private residence not normally held out to use by the public and
which are not used for public accommodations more than 10 days in
any calendar year.
Any person, firm, corporation, or entity residing for a continuous
period of less than one month in a hotel, motel, or other furnished
accommodations available to the public. Excluding from the definition
of transient shall be all state employees or officials, employees
of any state agency, officials or employees of any political subdivision
of the state, and officials or employees of any municipal corporation
provided, however, said individual(s) is/are acting within his/her/their
employment or official capacity.
Pursuant to Wisconsin Statutes, Section 66.0615, or any amendments
thereto, a tax is hereby imposed on the privilege and service of furnishing,
at retail, rooms or lodging to transients by hotel keepers, motel
operators, and other person, firm, corporation, or entities 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 a rate of 3% of the gross receipts from such retail furnishing
of rooms or lodging commencing with the date of posting of this article.
Such tax shall not be subject to the selective sales tax imposed by
Wisconsin Statutes, Section 77.52(2)(a)1, now in effect or any amendments
thereto. The proceeds of such tax collected shall be apportioned 70%
to the Village of Soldiers Grove Community Development Corporation
for tourism promotion within the vicinity of the Village of Soldiers
Grove. The remaining 30% of said proceeds shall remain with the Village
of Soldiers Grove.
This article shall be administered by the Village of Soldiers
Grove. The tax imposed is due and payable within 30 days of the end
of each quarter. A return shall be filed with the Treasurer for the
Village of Soldiers Grove by those furnishing at retail such rooms,
lodging, or sites within the Village of Soldiers Grove on or before
the same day on which such tax is due and payable upon a form approved
by the Village of Soldiers Grove. Every person, firm, corporation,
or entity required to file such quarterly return shall also file an
annual calendar return. Such annual return shall be filed within 30
days of the end of the calendar year. The annual return shall summarize
the quarterly returns, reconcile and adjust for errors in the quarterly
returns, and shall contain certain additional information as the Village
of Soldiers Grove requires. The Village of Soldiers Grove may for
good cause extend the time for filing any return but in no event longer
than one month from filing date.
(Reserved)
If any person, firm, corporation, or entity liable for any amount
of tax under this article sells out his/her business or stock of goods
or quits the business, his/her successors or assigns shall withhold
a sufficient portion of the purchase price to cover such amount until
the former owner produces a receipt from the Village of Soldiers Grove
that he/she has paid all tax due hereunder or a certificate stating
that no amount is due has been obtained. Any person, firm, corporation,
or entity who by said purchase becomes subject to the tax imposed
by this article fails to withhold such amount of tax from the purchase
price as required, he/she shall become personally liable for payment
of the amount required to be withheld by him/her to the extent of
the price of the accommodations valued in money.
The Village of Soldiers Grove Community Development Corporation
shall annually file with the Clerk of the Village of Soldiers Grove
a list of hotels, motels, and sites and regularly update it for the
purpose of maintaining an accurate list of facilities subject to this
article.
A.
The Treasurer of the Village of Soldiers Grove or his/her agent(s)
may, by office audit, determine the tax required to be paid or the
refund due to any person, firm, corporation, or entity under this
article. This determination may be made upon the basis of the facts
contained in the return being audited or on the basis of any of the
information within the possession of the Village of Soldiers Grove.
One or more such office audit determinations may be made of the amount
due for any one or for more than one period.
B.
Upon seven days' written notice, the Treasurer of the Village
of Soldiers Grove or his/her agent(s) may by field audit, determine
the tax required to be paid or the refund due to any person, firm,
corporation, or entity under this article. The determination may be
made upon the basis of the facts contained in the return being audited
or upon any other information within the possession of the Village
of Soldiers Grove. The Treasurer for the Village of Soldiers Grove
is authorized to examine and inspect the books, records, memoranda,
and property of any person, firm, corporation, or entity in order
to verify the tax liability of that person, firm, corporation, or
entity or of another person, firm, corporation, or entity. Nothing
herein shall prevent the Treasurer of the Village of Soldiers Grove
from making a determination of tax at any time.
A.
If any person, firm, corporation, or entity fails to file a return
as required by this section, the Treasurer of the Village of Soldiers
Grove shall determine the tax according to the his/her best judgment
on the basis of what amount of taxes the Village of Soldiers Grove
determines to be due. The Treasurer of the Village of Soldiers Grove
shall compute and determine the amount required to be paid to the
City and in addition add to said sum interest at the rate of 1% per
month on the unpaid balance. In addition, all tax due hereunder shall
become a lien on the real property from which said tax was derived.
B.
If any person, firm, corporation, or entity that is subject to the
tax imposed by this article fails to pay the tax due, such person,
firm, corporation, or entity in addition to the tax due shall pay
a penalty on said amount due that is the lesser of 25% of the tax
due for the previous year or $5,000. All taxes and penalties shall
bear interest at the rate of 1% per month on the unpaid balance. Further
and in addition, all tax due hereunder shall become a lien on the
real property from which said tax was derived.
C.
Every person, firm, corporation, or entity liable for the tax imposed
by this article shall keep or cause to be kept such records, receipts,
invoices, and other pertinent papers in such form as the Treasurer
for the Village of Soldiers Grove requires.
A.
All returns, schedules, exhibits, writings, or audit reports relating
to such returns on file with the Treasurer of the Village of Soldiers
Grove may be divulged only to the following and no others:
B.
No person, firm, corporation, or entity having administrative duties
under this article shall make known in any manner the business affairs,
operations, or information obtained by an investigation of records
of any person, firm, corporation, or entity on whom a tax is imposed
by this article, or the amount or source of income, profits, losses,
expenditures, or any particulars thereof, set forth or disclosed in
any return, or permit any return or copy thereof to be seen or examined
by any person, firm, corporation, or entity, except as provided herein.
Any person in violation of this subsection shall be subject to penalty
as set forth below.
In addition to the penalties above set forth, any person, firm,
corporation, or entity subject to the tax imposed by this article
who fails to obtain a permit as required hereunder or who fails or
refuses to permit inspection of his/her records by the Treasurer of
the Village of Soldiers Grove after such inspection has been duly
requested by the Village of Soldiers Grove, or who fails to file a
return as provided by this article, or who violates any other provision
of this article, shall upon conviction thereof, and in addition to
any other penalty imposed herein, forfeit not less than $20 nor more
than $500 and the costs of prosecutions and in default of payment
of such forfeiture, be confined to the Crawford County Jail until
payment of such forfeiture and costs of prosecution, but not exceeding
90 days for each violation. Each day or portion thereof that such
violation continues is hereby deemed to constitute a separate offense.
In addition, all money penalties herein prescribed shall become a
lien on the real property which is required to be covered by permit
hereunder.
