[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:
As defined in § 77.52(2)(a)1, Wis. Stats.[1]
[Amended 10-13-2014]
Any person residing for a continuous period of less than
one month in a hotel, motel, or other furnished accommodations available
to the public.
[1]
Editor's Note: The original definition of "gross receipts,"
which immediately preceded this definition, was repealed 10-13-2014.
A.
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 Village Treasurer (hereafter referred
to as "Treasurer").
B.
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.
C.
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.
D.
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.
A.
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 Village 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 Village Treasurer an initial fee for each permit in an amount as set from time to time by resolution of the Village Board.
[Amended 10-13-2014;
at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
B.
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 Village. 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.
C.
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 resolution of the Village
Board shall be imposed for the renewal or issuance of a permit which
has been previously suspended or revoked.
[Amended 10-13-2014;
at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
D.
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.
E.
The Treasurer may, by office audit, determine the tax required to
be paid to the Village 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 Village 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.
F.
The Treasurer may, by field audit, determine the tax required to
be paid to the Village 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.
A.
If any person fails to file a return as required by this article, 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 Village, 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.
B.
All unpaid taxes under this article 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.
(1)
Delinquent tax returns shall be subject to a late filing fee in an
amount as set from time to time by resolution of the Village Board.
The tax imposed by this section shall become delinquent if not paid.
[Amended 10-13-2014;
at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
C.
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 article, a penalty
of 50% shall be added to the tax required to be paid, exclusive of
interest and other penalties.
D.
In order to protect the revenue of the Village, the Treasurer may
require any person liable for the tax imposed by this article 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 article, 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 Village to any person
for the deposit of such security.
E.
Every person liable for the tax imposed by this article 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.
A.
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:
B.
No person having an administrative duty under this article 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.
[Amended 10-13-2014]
Any person who is subject to the tax imposed by this article 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 article, or who violates any provision of this article, 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.
