[Adopted 4-3-2000 by Ord. No. 2000-2 as Title 3, Ch. 5,
of the 2000 Code]
As used in this article, the following terms shall have the
meanings indicated:
Any place of lodging that provides eight or fewer rooms for
rent to no more than a total of 20 tourists or other transients for
more than 10 nights in a twelve-month period, is the owner's personal
residence, is occupied by the owner at the time of rental, and in
which the only meal served to guests is breakfast.[1]
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, hotels, bed-and-breakfast establishments,
tourist homes, tourist houses or courts, lodging houses, rooming houses,
summer camps, apartment hotels, resort lodges, 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 furnished by any
hospital, sanatarium or nursing home, 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 associates inures to the benefit of any private shareholder or
individual.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
A.
Scope of tax. Pursuant to § 66.0615, Wis. Stats., and effective
upon the effective date of this article, 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, bed-and-breakfast
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 not be subject to the
selective sales tax imposed by § 77.52(2)(a)1, Wis. Stats.
B.
Use of tax proceeds. Such tax is and shall be at a rate of 5% of
the gross receipts from such retail furnishing of rooms or lodging.
The proceeds of such tax collected shall be apportioned as follows:
2% thereof shall be allowed for administration to the party taxed
and filing the return required hereunder and 98% to the Village of
East Troy.
C.
Effective date. Effective date of the room tax will be July 1, 1998,
for hotels and motels within the taxing jurisdiction and January 1,
2000, for all bed-and-breakfast establishments in the taxing jurisdiction.
A.
Administration by Village Clerk-Treasurer. This tax shall be administered
by the Village Clerk-Treasurer who shall, at Village expense, provide
the necessary application and reporting forms at no cost to the taxpayer.
B.
Collection of tax. 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 the room tax was imposed. A return shall be filed with the
Clerk-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
returns 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 Clerk-Treasurer
deems necessary. Every person required to file such quarterly return
shall, with his/her 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 Village Clerk-Treasurer requires. Such
annual returns shall be made on forms as prescribed by the Village
Clerk-Treasurer. All such returns shall be signed by the person required
to file a return or duly authorized agents but need not be verified
by oath. The Village 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.
C.
Issuance of permit.
(1)
Every person furnishing rooms or lodging shall file with the Village
Clerk-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 Clerk-Treasurer and shall set forth the name under
which the applicant transacts or intends to transact business, the
location of his/her place of business, and such other information
as the Village Clerk-Treasurer requires. The application shall be
signed by the provider of rooms/lodging, if a sole proprietor, or
if not a sole proprietor by the person authorized to act on behalf
of such applicant. At the time of making an application, the applicant
shall pay to the Village Clerk-Treasurer a fee set by the Village
Board for each permit.[1]
(2)
After compliance with Subsection C(1) above and § 52-36A by the applicant, the Village Clerk-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 transaction of business at the place designated therein. It shall, at all times, be conspicuously displayed at the place for which issued.
(3)
Whenever any person fails to comply with this section, the Village
Clerk-Treasurer may, upon 10 days' notification, and after affording
such person the opportunity to show cause why his/her permit should
not be revoked, revoke or suspend any or all of the permits held by
such person. The Village Clerk-Treasurer shall give such person written
notice of the suspension or revocation of any of his/her permits.
The Village Clerk-Treasurer shall not issue a new permit after the
revocation of a permit unless satisfied that the former holder of
the permit will comply with the provisions of this section. A fee
set by the Village Board shall be imposed for the renewal or issuance
of a permit which has been previously suspended or revoked.[2]
D.
Sale or conveyance of business. If any person 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
sufficient portion of the purchase price to cover such amount until
the former owner produces a receipt from the Village Clerk-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 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
value in money.
A.
The Village
Clerk-Treasurer may, by field audit, determine the tax required to
be paid the Village or the refund due to any person under this article.
This 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. The Village 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 any other person. Nothing herein shall prevent the Village Clerk-Treasurer
from making a determination of tax at any time.
B.
The Village
Clerk-Treasurer may, by office audit, determine the tax required to
be paid to the Village or the refund due to any person 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 other
information within the Village 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.[1]
If any person fails to file a return as required by this article, the Village Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 52-31. 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 Village Clerk-Treasurer's possession or may come into the Clerk-Treasurer's possession. On the basis of this estimate, the Village Clerk-Treasurer shall compute and determine the amount required to be paid to the Village, 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.
All unpaid taxes under this article shall bear interest at the
rate of 18% 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 Village Clerk-Treasurer. An extension of time within which
to file shall not operate to extend the due date of the return for
purposes of interest computations.
A.
Delinquent tax returns shall be subject to a late filing fee set
by the Village Board. In addition, should it be determined by the
Village Clerk-Treasurer that any of the following are the case due
to negligence, then and in such circumstances the entire tax finally
determined shall be subject to penalty of 25% of the tax exclusive
of interest or other penalties:[1]
B.
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 a tax imposed
by this article, a forfeiture of 50% of the entire tax finally determined
shall be added to the tax required to be paid, exclusive of interest
and other penalties.
A.
In order to protect the revenue of the Village, the Village Board,
upon inquiry or request of it by the Village Clerk-Treasurer, may
require any person liable for the tax imposed by this article to place
with the Village Clerk-Treasurer, before or after a permit is issued,
security in the form of cash or corporate bond, in an amount not to
exceed the highest quarterly payment of the previous year's return
(if such performance record exists) or, lacking such previous performance
record, in such other amount as the Village Board may set, but not
to exceed $5,000. If any taxpayer fails or refuses to place such security,
the Village Clerk-Treasurer may refuse or revoke such permit. If any
taxpayer is delinquent in the payment of any taxes imposed by this
article, the Village Clerk-Treasurer may, upon 10 days' notice, recover
the taxes, interest and penalties from the security placed with the
Village Clerk-Treasurer by such taxpayer. No interest shall be paid
or allowed by the Village to any person for the deposit of such security.
B.
Every person 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 Village Clerk-Treasurer requires.
A.
All tax returns, schedules, exhibits, writing, or audit reports relating
to such returns on file with the Village Clerk-Treasurer are deemed
to be confidential, except the Village Clerk-Treasurer 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 Village auditors.
(4)
Such other public officials of the Village of East Troy when deemed
necessary.
(5)
When directed by court order.
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 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, except as provided above.
Any person who is subject to the tax imposed by this article who fails or refuses to permit the inspection of his/her records by the Village Clerk-Treasurer, after such inspection has been duly required by such Clerk-Treasurer, or who fails to file a return as provided in this article, or who violates any other provisions of this article, where no other penalty is provided, shall be subject to forfeiture as prescribed by § 1-4 of this Code. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.
