[Adopted 12-14-1981 (Sec. 11.19 of the 1967 Code)]
[Amended 7-25-2016]
The definitions contained in § 66.0615(1), Wis. Stats., and as from time to time amended are hereby adopted by reference and incorporated into this article as if fully set forth herein.
[Amended 9-13-1993; 4-25-1994; 1-24-2000; 12-8-2003; 7-25-2016]
A. 
Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing, at retail, rooms or lodging to transients by hotelkeepers, 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. Effective January 1, 2017, such tax shall be at the rate of 8.0% 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 § 77.52(2)(a)1, Wis. Stats.
B. 
Sales of rooms to the federal government, State of Wisconsin, Wisconsin local governmental units and other entities holding tax-exempt certificates shall be exempt from the imposition of the room tax imposed under this article. The exemption shall be granted only if the following conditions have been met for any sale of a room:
(1) 
The retailer shall bill the lodging in the name of the exempt entity; and
(2) 
The retailer must be provided with either:
(a) 
In the case of federal, State of Wisconsin or local governmental units, a tax-exempt status number and a letter of authorization or purchase order from the governmental unit; or
(b) 
In the case of other tax-exempt entities, the entity's certificate of exempt status number.
[Amended 7-25-2016]
A. 
Collection of tax. This article shall be administered by the Village Treasurer. The tax imposed for each calendar quarter, or the first partial calendar quarter for which imposed. A return shall be filed with the Village 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 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 Village 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, shall reconcile and adjust for errors in the quarterly returns and shall contain certain such additional information as the Village Treasurer requires. Such annual returns shall be made on forms as prescribed by the Village Treasurer. All such returns shall be signed by the person required to file a return or his duly authorized agent but need not be verified by oath. The Village Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
B. 
Distribution of tax. The portion of room tax collected and retained by the Village Treasurer shall be deposited into the Village's general fund. The portion of room tax collected that must be spent on tourism promotion and tourism development shall be forwarded to the appropriate entity, specifically to the Village Tourism Commission. As the Village first adopted a room tax in at least 1993, pursuant to § 66.0615(1m)(dm), Wis. Stats., the Village shall retain, each year, the greater of either 30% of its current year revenues or one of the following amounts:
(1) 
For fiscal year 2017, the same dollar amount of the room tax retained as the municipality retained in its 2014 fiscal year.
(2) 
For fiscal year 2018, the same dollar amount of the room tax retained as the municipality retained in its 2013 fiscal year.
(3) 
For fiscal year 2019, the same dollar amount of the room tax retained as the municipality retained in its 2012 fiscal year.
(4) 
For fiscal year 2020, the same dollar amount of the room tax retained as the municipality retained in its 2011 fiscal year.
(5) 
For fiscal year 2021 and thereafter, the same dollar amount of the room tax retained as the municipality retained in its 2010 fiscal year.
[1]
Editor’s Note: Former § 55-16, Permit required, as amended, § 55-17, Suspension or revocation of permit, and § 55-18, Sale of business, were repealed 1-8-2018.
[Amended 7-25-2016]
A. 
If the Village Treasurer has probable cause to believe that the correct room tax has not been assessed or that the tax return is not correct, it may inspect and audit financial records pertaining to the furnishing of accommodations to determine whether the correct amount of room tax has been assessed and whether any room tax return is correct.
B. 
For failure to comply with a request to inspect and audit financial records, the Village may impose a forfeiture in the amount of 5% of the room tax estimated for collection.
[Amended 7-25-2016]
A. 
For failure, neglect or refusal to make a room tax return in the manner, form and within the time prescribed by the Village, the Village shall determine the amount of room tax due according to its best judgment.
B. 
Each person subject to Subsection A herein above shall be required to pay an amount of room tax that the Village Treasurer determines to be due under Subsection A plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined shall be granted until a correct room tax return has been filed and the Village Treasurer is permitted to inspect and audit financial records under § 55-19 above.
[1]
Editor's Note: Former § 55-21, Interest, was repealed 7-25-2016.
[Amended 7-25-2016]
If a person fails to pay the room tax, the Village may impose a forfeiture not to exceed 25% of the room tax due for the previous year or $5,000, whichever is less.
[Amended 7-25-2016]
Information obtained under §§ 55-19, 55-20, and 55-22 above shall remain confidential except for persons using such information in the discharge of duties imposed by law or of the duties of their office or by order of a court. Any statistics published by the Village shall be classified so as not to disclose the identity of particular returns. Violations of this section may result in a forfeiture of not less than $100 nor more than $500.
[1]
Editor's Note: Former § 55-24, Violations and penalties, was repealed 7-25-2016.
[Added 7-25-2016]
A. 
The Village Tourism Commission shall consist of five members appointed by the Village President and confirmed by a majority of the Village Board in accordance with § 66.0615, Wis. Stats. One member shall be a representative of the hotel and lodging industry.
B. 
All vacancies on the Village Tourism Commission shall be filled for the unexpired term in the same manner as appointment for the full term.
C. 
The Village Tourism Commission shall organize in accordance with § 66.0615, Wis. Stats., and shall elect a chairperson, vice chairperson and secretary.
D. 
The Village Tourism Commission shall meet regularly and have the powers and duties prescribed to it by § 66.0615, Wis. Stats., including:
(1) 
The duty to contract with a tourism entity to obtain staff, support services, and assistance in developing and implementing programs to promote the Village to visitors.
(2) 
Report any delinquencies or inaccurate reporting to the Village.
(3) 
Utilize the room tax revenue it receives from the Village for tourism promotion and tourism development in the Village.
(4) 
Report annually, or when requested by the Village, the purposes for which the room tax revenue were spent.