City of Prescott, WI
Pierce County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of Prescott as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 15.
[Adopted as Title 3, Ch. 1, and Title 7, Ch. 11, of the former City Code]

§ 83-1 Fee for returning checks with insufficient funds; reimbursement of collection costs.

A. 
There shall be a fee as established by the Common Council for processing checks made payable to the City that are returned because of insufficient funds in the account in question.
B. 
Collection costs and attorneys' fees shall be added to the principal amounts of unpaid bills owed to the City that are placed with collection agencies.

§ 83-2 Duplicate Treasurer's bond eliminated.

A. 
Bond eliminated. The City of Prescott elects not to give the bond on the City Treasurer as provided for by § 70.67(1), Wis. Stats.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
B. 
City liable for default of Treasurer. Pursuant to § 70.67(2), Wis. Stats., the City shall be obligated to pay, in case the City Treasurer shall fail to do so, all state and county taxes required by law to be paid by such City Treasurer to the County Treasurer.

§ 83-3 City budget.

A. 
Departmental estimates. Annually, at a time specified by the Finance Committee, each officer, department, board and committee shall file with the City Clerk an itemized statement of disbursements made to carry out the powers and duties of such officer, department, board 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, board or committee during such year, and of the conditions and management of such fund, 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 City and shall be designated as "departmental estimates," and shall be as nearly uniform as possible for the main division of all departments.
B. 
Preparation of proposed budget.[1]
(1) 
City Administrator to prepare. The City Administrator shall annually prepare and submit to the Council a proposed budget presenting a financial plan for conducting City affairs for the ensuing fiscal year.
(2) 
Consideration of estimates. The City Administrator, with the assistance of the City Clerk, shall consider such departmental estimates in consultation with the department head and recommend to the Common Council a budget amount for such department or activity.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
C. 
Proposed budget. On or before November 1, the City Administrator shall prepare and submit to the Common Council a proposed budget presenting a financial plan for conducting the affairs of the City for the ensuing calendar year. The budget shall including the following information:[2]
(1) 
The expense of conducting each department and activity of the City for the ensuing fiscal year and last preceding fiscal year, with reasons provided for increase and decrease recommended as compared with appropriations for the current year.
(2) 
An itemization of all anticipated income from the City from sources other than general property taxes and bonds issued, with a comparative statement of the amounts received by the City from each of the same or similar sources for the last preceding and current fiscal year.
(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 Common Council and by state law.
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
D. 
Copies of budget. The City Clerk shall provide a reasonable number of copies of the budget summary thus prepared for distribution to citizens. The entire fiscal budget shall be available for public inspection in the office of the City Clerk during regular office hours.
E. 
Hearing.
(1) 
The City Clerk shall submit to the Council 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 Council, it shall be deemed to have been regularly introduced therein.
(2) 
A summary of such budget and notice of the time and place where such budget in detail is available for public inspection and notice of the time and place for holding the public hearing thereof shall be published in the official newspaper of the City at least 15 days prior to the time of such public hearing.
(3) 
Not less than 15 days after the publication of the proposed budget and the notice of hearing thereof, the public hearing shall be held at the time and place stipulated, at which time any resident or taxpayer of the City shall have an opportunity to be heard on the proposed budget. The budget hearing may be adjourned from time to time.
(4) 
A majority vote of the Common Council is required to adopt the proposed budget and a majority vote of the Council is necessary to adopt the appropriations budget.

§ 83-4 Changes in budget.

The Council may at any time, by a 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 newspaper of the City.

§ 83-5 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 § 83-4 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 Common 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.

§ 83-6 Fiscal year.

The calendar year shall be the fiscal year.

§ 83-7 Public depositories.

The Common Council shall designate the public depository or depositories within this state within which City funds shall be deposited, and when the money is deposited in such depository in the name of the City, the City Treasurer and bondsman shall not be liable for such losses as are defined by state law. The Treasurer shall invest and the interest arising therefrom shall be paid into the City Treasury.

§ 83-8 Claims against City.

A. 
Payment of claims. Pursuant to § 66.0609, Wis. Stats., the Treasurer shall submit to the Common Council a financial report on claims and statements paid.
B. 
Report to the Common Council. The Treasurer shall file with the Common Council a list of the claims approved, showing the date paid, name of claimant, purpose and amount.

§ 83-9 Temporary investment of funds not immediately needed.

The City Treasurer may invest any City funds not immediately needed, pursuant to §§ 66.0603(1m) and 219.05, Wis. Stats.

§ 83-10 Facsimile signatures.

In lieu of the personal signatures of the Mayor, or Clerk, or Treasurer, there may be affixed on order checks the facsimile signatures of such persons adopted by them and approved by the Common Council, but the use of the facsimile signature shall not relieve such official from any liability to which he is otherwise subject, including the unauthorized use thereof. However, at least one required signature shall be an original signature when a facsimile signature is used.

§ 83-11 Receiving money; receipt for same.

A. 
The City Treasurer or his/her deputies shall not receive any money into the Treasury from any source except on account of taxes levied and collected during the fiscal year for which he or she may then be serving without giving a receipt therefor in the manner specified by the Common Council.
B. 
Upon the payment of any money (except for taxes as herein provided), the City Treasurer or his/her deputies shall make out a receipt in duplicate for the money so received. The Treasurer or his/her deputies shall charge the amount thereof to the treasury and credit the proper account. The payment of the money to any receiving agent of the City or to the City shall be safeguarded in such manner as the Common Council shall direct.

§ 83-12 Statement of real property status.

The City Clerk and his/her deputies are authorized to prepare a statement of real property status form to be used to provide information often requested for transfers of real property such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding water and sewer bills, current water and sewer bills, contemplated improvements, floodplain status, violations of the building and health codes and similar information. Any such information sought shall be provided to the person requesting it on said form. A minimum of 48 hours is required for preparation of a statement of real property status. There shall be a fee for compiling such information, plus an additional fee for facsimile transmissions per the City's fee schedule.

§ 83-13 Accounts receivable billing procedures.

Billings by the City may be paid within 30 days after billing without interest. Thereafter, interest may be charged at the rate of 1 1/2% per month or any fraction thereof, until the following 15th day of November. Bills not paid on or before the 15th day of November shall have added to the total amount due 1 1/2% of said charges and shall be entered on the tax roll as a special charge and become a lien upon real estate.

§ 83-14 Annual audits.

A firm of certified public accountants shall be employed each year by the City, subject to the confirmation of the Common Council, to conduct a detailed audit of the City's financial transactions and its books and to assist the City Treasurer in the management of the City's financial affairs, including the City's public utilities. These auditors shall be employed on a calendar year basis. The books audited may, in addition to the City financial records of the office of the City Treasurer, include the City Treasurer's books, the City's public utilities, Police Department records, and any other books of any boards, commissions, officers or employees of the City handling City moneys.

§ 83-15 Liability of City for acts of agents.

No agent of the City having authority to employ labor or to purchase materials, supplies or any other commodities may bind the City or incur any indebtedness for which the City may become liable without approval of the Council. Each such employment or purchase order shall be drawn against a specific appropriation, the money for which shall be available in the City treasury and not subject to any prior labor claims or material purchase orders at the time when such employment is negotiated or purchase order drawn. The City Treasurer shall keep a record of such employment and purchase orders and shall charge them against the proper appropriation.

§ 83-16 Bid solicitation procedures.

A. 
Definitions.
(1) 
Verbal quotation form. The City may solicit verbal quotations on items the City purchases which are $10,000 or less. The results of the verbal quotations are recorded on a memorandum of verbal quotation form.
(2) 
Informal quotation. An informal quotation is a written request for quotation sent to vendors. The informal quotation is used for the purchase of goods and services in an amount $10,000 or less.
(3) 
Formal bid. The formal bid procedure is used for purchasing goods and services in an amount over $10,000 and in some instances in amounts less than this amount. The formal bid procedure requires a legal public notice and contains detailed, written specifications regarding the goods and services to be purchased and a number of specific conditions associated with the purchase.
B. 
Bid solicitation.
(1) 
Competitive bids or quotations may be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to and including $10,000 shall be made by written quotation, telephone quotations, informal written quotations or formal bid. Purchases over $10,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Common Council.
(2) 
Verbal quotations for goods and services shall be secured from at least two qualified vendors and the results of the quotations shall be recorded on the "memorandum of verbal quotation" form and signed by the person receiving the quotations.
(3) 
Informal requests for written quotations shall be solicited from at least three qualified bidders on the request for quotation form. All written requests for quotations shall be issued by the City Clerk and returned to and analyzed by the City Clerk. Informal requests for written quotations may also be solicited by telephone. Vendors shall be given a reasonable time to respond to the request for an informal, written quotation and shall be given clear, concise specifications and informal bidding instructions to facilitate competitive bidding.
(4) 
When a formal bid is required or deemed to be in the best interests of the City, the bidding procedure shall follow the legal requirements associated with a Class 1 notice under state statute and the procedures normally associated with the formal bid proposal.
(5) 
The formal bid proposal will contain at least the following information:
(a) 
The bid number.
(b) 
A detailed description of the goods and services required, including enough information about the items or services required so that more than one vendor can meet the specifications.
(c) 
The time, date and place the bids will be opened.
(d) 
The address to which the bids shall be mailed or delivered.
(6) 
Instructions to bidders shall include such information as delivery dates, transportation charges, proposal prices, conditions for guaranteeing the proposal, payment terms, right of rejection of proposals, right to reject merchandise, insurance requirements, alternative proposal consideration, tax information, and other appropriate information regarding the awarding and execution of the contract and contract considerations.
(7) 
The bid proposal shall also include a section on special provisions, including guarantees and service considerations, trade-in considerations, and other information relating to special conditions.
(8) 
Specifications for all items purchased shall be developed with the full involvement and participation of the using departments. However, the City Clerk shall ensure that the specifications are sufficiently broad enough that competition in the bidding process is preserved.

§ 83-17 Levying delinquent utility bills as tax.

[Amended 9-13-2010 by Ord. No. 10-10]
A. 
In addition to other methods provided by law, it is hereby provided that delinquent utility bills may be levied as a tax in accordance with the provisions of this section, which are hereby adopted pursuant to § 66.0809, Wis. Stats.
B. 
On or around October 20, in each year, notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility services have been furnished prior to October 1 by the City utility departments and payment for which is owed and in arrears at the time of giving the notice.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II).
C. 
The notice shall be in writing and shall state the amount of arrears, including any penalty assessed, and shall state that unless the amount is paid by November 1, a penalty of 10% of the amount of arrears will be added. The notice shall say that unless the arrears with any added penalty are paid by November 15, the arrears and penalty will be levied as a tax against the lot or parcel of real estate to which City utility services were furnished and for which payment is delinquent.
D. 
Each delinquent amount, including the penalty, becomes a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the Clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel of real estate.[2]
[2]
Editor's Note: Original Sec. 3-1-17a, Special assessments, which immediately followed this section and was added 9-13-2010 by Ord. No. 10-10, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II). See Ch. 15, Assessments, Art. I, Special Assessment Procedures. Original Sec. 3-1-17b, Special charges, which also followed this section, has been moved and included in Ch. 15, Assessments, as § 15-12.

§ 83-18 Delinquent personal property taxes.

A. 
Pursuant to the authority of the Wisconsin Statutes, the City hereby imposes a penalty of 1 1/2% per month or fraction of a month, in addition to the interest prescribed by statute, on all overdue or delinquent personal property taxes retained for collection by the City or eventually charged back to the City by the county for purposes of collection.
B. 
This penalty of 1 1/2% per month or fraction of a month shall apply to any personal property taxes which are overdue or delinquent.

§ 83-19 Separate accounts for municipal fire volunteer funds.

A. 
Funds raised by the Prescott Area Fire Volunteers shall be deposited by the Fire Chief, Assistant Fire Chief, or Fire Department Secretary/Treasurer in an account in a public depository designated and approved by the Prescott Common Council in the name of the Prescott Fire Department.
B. 
Based on the majority vote of the Prescott Area Fire Volunteers, the Fire Chief, Assistant Fire Chief, or Fire Department Secretary/Treasurer shall have exclusive control over the expenditure of the funds raised by the Prescott Area Fire Volunteers.
C. 
Withdrawals of more than $200 from the account described in Subsection A shall be authorized by a majority vote of the Prescott Area Fire Volunteers.
D. 
The Prescott Area Fire and EMS Association shall determine reporting and audit requirements relating to these funds.

§ 83-20 Licensees required to pay local taxes, assessments and claims.

A. 
Payment of claims as condition of license.
(1) 
The City shall not issue or renew any license to transact any business within the City of Prescott:
(a) 
For any purposes for which taxes, assessments or other claims of the City are delinquent and unpaid.
(b) 
For any person who is delinquent in payment of:
[1] 
Any taxes, assessments or other claims owed the City; or
[2] 
Any forfeiture resulting from a violation of any City ordinance.
(2) 
This section shall apply to licenses issued pursuant to the provisions of the following chapters and articles of this Code: Chapter 228; Chapter 271, Article I; Chapter 307; Chapter 356, Article I; Chapter 384; Chapter 427; Chapter 487; Chapter 506, Articles III and IV; Chapter 521; and Chapter 552.
(3) 
An application for renewal of a license subject to this section shall be denied pursuant to the provisions of this Subsection A only following notice and opportunity for hearing as provided by Subsection B below.
B. 
Appeals; notice and hearing. Prior to any denial of an application for renewal of a license, including denials pursuant to Subsection A, the applicant shall be given notice and opportunity for a hearing as hereinafter provided:
(1) 
With respect to licenses renewable under Chapter 356, Article I, of this Code, notice and opportunity for hearing shall be as provided by § 125.12, Wis. Stats., as amended from time to time.
(2) 
With respect to licenses other than those described in Subsection A herein, the Common Council shall notify the applicant in writing of the City's intention not to renew the license and shall provide the applicant with an opportunity for hearing. The notice shall state the reasons for the intended action and shall establish a date, not less than three days nor more than 10 days after the date of the notice, on which the applicant shall appear before the Common Council. If the applicant shall fail to appear before the Common Council on the date indicated on the notice, the Common Council shall deny the application for renewal. If the applicant appears before the Common Council on the date indicated in the notice and denies that the reasons for nonrenewal exist, the Common Council shall conduct a hearing with respect to the matter. At the hearing, both the City and the applicant may produce witnesses, cross examine witnesses and be represented by counsel. The applicant shall, upon request, be provided a written transcript of the hearing at the applicant's expense. If the Common Council determines the applicant shall not be entitled to renewal pursuant to Subsection A, the application for renewal shall be denied.
(3) 
Other license denial appeals. Where an individual, business or corporation wishes to appeal the City Clerk's decision not to issue a license or permit under this Code on grounds other than those specified in Subsection B(1) and (2) above, the applicant may file a request in writing with the City Clerk that the matter be referred to the Common Council. A public hearing shall be scheduled within 14 calendar days by the Common Council. All parties may be represented by counsel. The Common Council shall consider all relevant information and shall render a decision which shall be binding.

§ 83-21 Records checks.

Applicants for any license specified in the following chapters and articles of this Code shall be required to pay a Crime Information Bureau (CIB) investigation fee prescribed by the City's fee schedule at the time of making such application: Chapter 228; Chapter 271, Article I; Chapter 307; Chapter 356, Article I; Chapter 384; Chapter 427; Chapter 487; Chapter 506, Articles III and IV; Chapter 521; and Chapter 552. The City may also require payment of such fee and a records investigation for license renewals.
[Adopted 6-3-2016 by Ord. No. 01-16]

§ 83-22 Definitions.

In this section, the following definitions shall apply:
BED-AND-BREAKFAST ESTABLISHMENT
Any place of temporary lodging that provides four or fewer rooms for rent, which is open for rental more than 10 nights in a twelve-month period is the owner's personal residence and is occupied by the owner at the time of rental, and in which the only meal served is breakfast.
COMMISSION
An entity created by one municipality or by two or more municipalities in a zone, to coordinate tourism promotion and development for the zone.
GROSS RECEIPTS
Has the meaning as defined in § 76.48(d), Wis. Stats., 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, tourist houses or courts, bed-and-breakfast establishments, lodging houses, rooming houses, summer camps, 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, 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.
TOURISM ENTITY
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.
TRANSIENT
Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodation available to the public.

§ 83-23 Imposition of tax.

A. 
Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and services 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 be at the rate of 5.5% of the gross receipts from such retail furnishing of rooms or lodgings. Such tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1, Wis. Stats. The City shall distribute the room tax as provided by the Wisconsin Statutes.
B. 
Exemptions. The following room sales are exempt from this tax:
(1) 
Sales to the federal government;
(2) 
Sales to persons listed under § 77.54(9a), Wis. Stats.
C. 
Exemption conditions. The following conditions must occur for a sale to be exempt from the room tax;
(1) 
The lodging establishment must issue the billing or invoice for the lodging in the name of the exempt entity; and
(2) 
The lodging establishment must receive from the exempt entity:
(a) 
In the case of federal and Wisconsin state or local governmental units, a purchase order, written document (such as a letter of authorization), or other acceptable authorization; or
(b) 
In the case of nonprofit religious, charitable, scientific or educational organization, the organization's certificate of exempt status number.
(3) 
The exemption still applies if the employee pays with his or her own funds, as long as the above conditions are met.

§ 83-24 Collection of tax.

A. 
Administration by City Finance Director. This tax shall be administered by the City Finance Director who shall, at City expense, provide the necessary application and reporting forms at no cost to the taxpayer.
B. 
Reporting periods. The tax imposed for the months of January, February and March, and for each calendar quarter thereafter, is due and payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the City Finance Director, by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such returns shall show the gross receipts of the preceding calendar quarter from such retail furnishing of room or lodging, the amount of taxes imposed for such period and such other information as the City Finance Director deems necessary. Every person required to file such quarterly return shall, with their 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 City Finance Director requires. Such annual returns shall be made on forms as prescribed by the City Finance Director. All such returns shall be signed by the person required to file a return or duly authorized agent, but need not be verified by oath. The City Finance Director may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
C. 
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 portion of the purchase price to cover such amount until the former owner produces a receipt from the City Finance Director 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 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.
D. 
Determination of tax by audit. The City Finance Director may, by office audit, determine the tax required to be paid to the City 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 City Finance Director's possession. Whenever the City Finance Director has cause to believe that the correct amount of room tax has not been assessed or that the room tax return is not correct, the City Finance Director is authorized to examine and inspect the financial records pertaining to the furnishing of accommodations in question, in order to verify the tax liability of that person or establishment. One or more such office audit determination may be made of the amount due for any or for more than one period.
E. 
Failure to file return. If any person fails to file a return as required by this chapter, the City Finance Director shall make an estimate of the amount of the gross receipts under Subsection C(2) and C(3). Such estimates 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 City Finance Director's possession or may come into the City Finance Director's possession. On the basis of this estimate, the City Finance Director shall compute and determine the amount required to be paid to the City, 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.
F. 
Interest on unpaid taxes. All unpaid taxes under this chapter shall bear interest at the rate of 12% per year 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 City Finance Director. An extension of time within which to file a return shall operate to extend the due date of the return for the purposes of interest computations. If the City Finance Director 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, he/she shall not allow any interest thereon.
G. 
Delinquent returns; late fees; penalty. Delinquent tax returns shall be subject to a late filing fee of $100. The tax imposed by this chapter shall become delinquent if not paid: within 30 days after the due date of the return.

§ 83-25 Distribution of tax.

A. 
Seventy percent shall be paid to the Commission pursuant to § 66.0615(1m)(d)(2), Wis. Stats.
B. 
Twenty-seven percent shall be retained in the municipality's general fund revenues.
C. 
Three percent shall be refunded back to the payer for administrative costs of administering the tax, provided they correctly filed on or before all due dates throughout the year. Refunds will be made to the payer annually by March 15 of the following year in which the taxes were filed.

§ 83-26 Duties of the Commission.

The commission or tourism entity:
A. 
Shall use the room tax revenue that it receives from the City for tourism promotion and tourism development in the City.
B. 
By March 31 of the following reporting year, the Commission shall report annually to the City of Prescott the purposes for which the revenues were spent.
C. 
May not use any of the room tax to construct or develop a lodging facility.
See § 66.0615, Wis. Stats., for details regarding appointment off the commission.

§ 83-27 Records to be maintained.

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 City Finance Director and this chapter shall require. Such records shall be retained and made available for a period of five years from the date of a filing period.

§ 83-28 Confidentiality maintained.

A. 
All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the City Finance Director are deemed to be confidential, except the City Finance Director may divulge their contents to the following and no others:
(1) 
The person who filed the return.
(2) 
Officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue.
(3) 
Officers, employees or agents of the City auditors.
(4) 
Such other public officers of the City of Prescott when deemed necessary.
B. 
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 particulars 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 above.