[Adopted as Ch. 25 of the Village Code]
[Amended 2-7-2017 by Ord.
No. 2017-02]
The following definitions shall apply in the interpretation
and enforcement of this article:
Any person residing for a continuous period of time less
than one month in a hotel, motel or furnished accommodation available
to the public.
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, tourist rooms, tourist
houses or courts, lodging houses, rooming houses, summer camps, apartment
hotels, resort lodges and cabins, and any other building in which
accommodations are available to the public, except:
Accommodations rented for a continuous period of more than one
month; and
Accommodations furnished by hospitals, sanatoriums, 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.
The sole owner of a business subject to this article, the
partners if a partnership owns a business subject to this article,
or the corporate president, designated general manager or agent if
a corporation owns a business subject to this article.
[Amended 2-7-2017 by Ord.
No. 2017-02]
Pursuant to § 66.0615, Wis. Stats., a tax is imposed
on the privilege of furnishing at retail rooms or lodging to customers
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 accommodation. Such tax shall be at
the rate of 10% of the gross receipts from such retail furnishing
of rooms or lodging. Such tax shall be collected from the customer
when the customer's bill is paid and shall be paid by the person
responsible to the Village Clerk-Treasurer on a monthly basis. The
proceeds of such tax shall be remitted to and received by the Clerk-Treasurer
monthly on or before the 20th day of the following month. Such tax
shall be distributed as provided by resolution of the Board.
Every person furnishing rooms or lodging under § 50-7 above shall file an application with the Clerk-Treasurer for a room tax identification number for each place of business. Every application shall be submitted upon a form prescribed by the Clerk-Treasurer which shall set forth the name of the applicant, the name under which the applicant intends to transact business, the location of the place of business, and such other information as the Clerk-Treasurer requires. The application shall be signed by the person responsible as defined in this article. No person, firm or corporation shall provide lodging to any customer in any hotel or motel without having a valid permit and room tax identification number in accordance with the provisions of this article.
The Clerk-Treasurer shall issue to each applicant a separate
number for each place of business within the Village. Such number
is not assignable, is valid only for the person in whose name it is
issued, and may be used only for the collection of the room tax at
the place designated therein.
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 Clerk-Treasurer requires.
A.
A monthly return shall be filed with the Clerk-Treasurer, by each person responsible subject to § 50-7 above, on or before the day on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of tax imposed for such period, and such other information as the Clerk-Treasurer deems necessary to administer this article.
B.
An annual return shall be filed on or before March 31 for the preceding
calendar year and shall contain such information as the Clerk-Treasurer
requires to administer this article. Each return shall be signed by
the person responsible, or an authorized agent, but need not be verified
by oath. The Clerk-Treasurer, for good cause, may extend the time
of filing any annual return, but not longer than 30 days from the
filing date.
C.
If any person required to make a return fails, neglects or refuses to do so for the amount and in the manner, form and time prescribed herein, the Clerk-Treasurer, according to his or her best judgment, shall determine the amount of the tax due the Village and make an assessment upon the person responsible. Each person whose tax is determined by the Clerk-Treasurer shall pay the amount so determined plus simple interest at the rate of 1% per month on the unpaid balance from the due date of the return until the date paid. No refund or modification of the payment as determined by the Clerk-Treasurer may be granted until the person files a correct room tax return and permits the Clerk-Treasurer or an authorized agent to inspect and audit the records of the business, as required to be kept in § 50-10 above.
A.
Whenever the Clerk-Treasurer has probable cause to believe that the
correct amount of room tax has not been assessed upon and collected
from customers, or that the tax return is not correct, the Clerk-Treasurer
may cause an inspection and audit of the financial records of any
person who is hereby required to collect the tax, to determine whether
or not the correct amount of room tax is assessed, collected and paid
according to this article.
B.
In the event any person required to collect the tax fails to comply
with a request by the Clerk-Treasurer or an authorized agent to permit
him or her to inspect and audit the person's financial records
as above, such person, upon conviction of a failure to comply with
such request, shall forfeit an amount of 5% of the tax due the Village
at the time of the audit.
[Amended 2-7-2017 by Ord.
No. 2017-02]
Information obtained under this article shall be confidential,
except that the Clerk-Treasurer may provide information to persons
using the information, such as room tax commissioners, in the discharge
of duties imposed by law or the duties of their office, or when otherwise
directed by order of a court. The Clerk-Treasurer may publish statistics
classified so as not to disclose the identity of particular returns.
Any person who violates any provision of this section shall forfeit
not less than $100 nor more than $500.
This article shall be administered by the Clerk-Treasurer. The
tax imposed for a month is due and payable on the 20th day of the
month following the month in which the tax is collected from the customer.
A.
In addition to the forfeitures elsewhere provided in this article
and the tax due under this article, a forfeiture of 25% of the room
tax due for the previous year or $5,000, whichever is less, shall
be imposed upon any person responsible who shall be convicted of allowing
or permitting the monthly tax imposed hereby to become delinquent
under this article.
B.
The tax imposed by this article shall become delinquent if not paid
within 30 days after the due date of the return, or within 30 days
after the expiration of an extension period if one has been granted.
If a return is filed late, or if no return is filed, the due date
for payment of the tax imposed is the due date of the return.
C.
In order to protect the revenue due the Village, the Clerk-Treasurer
shall require any person responsible who is liable for the tax imposed
by this article who fails to pay the tax as herein required to file
with the Clerk-Treasurer, before or after the permit is issued, such
security, not in excess of $5,000 cash or a surety bond equal to the
prior month's tax, as the Clerk-Treasurer shall determine. If
any person responsible fails or refuses to file such security, the
Clerk-Treasurer may refuse or revoke the permit. If any person responsible
is delinquent in the payment of the taxes or any forfeiture imposed
by this article, the Clerk-Treasurer may, upon 10 days' notice
and after giving the person responsible an opportunity to confer,
recover the taxes, interest and forfeitures from the security or surety
deposited with the Clerk-Treasurer by such person responsible. No
interest shall be paid or allowed by the Village to any person for
the deposit of such security.
A.
Of the room tax collected under this article:
(1)
Ninety-six percent shall be paid for tourism promotion and development
as provided in the cooperation agreement between the Cities of Green
Bay and De Pere, the Villages of Allouez, Ashwaubenon and Howard,
Brown County, the Oneida Tribe of Indians of Wisconsin, the Green
Bay Area Room Tax Commission, the Redevelopment Authority of the City
of Green Bay, and the Community Development Authority of the Village
of Ashwaubenon, as initially stated and as the same may hereafter
be amended from time to time.
(2)
Four percent shall be retained by the Village for its administrative
costs and deposited in the general fund.
B.
The escrow account established at Subsection A(2) shall be held until there first is established a "commission" to coordinate tourism promotion and development for a "zone," as those terms are defined in § 66.0615(1), Wis. Stats., and as created under §§ 66.0301 and 66.0615(1m)(c), Wis. Stats., and as may be hereafter provided by amendment of this article. Moneys shall be disbursed as provided by the § 66.0301, Wis. Stats., intergovernmental cooperation agreement.
The tax hereby created and imposed is not subject to the selective
sales tax imposed by § 77.52(2)(a)1, Wis. Stats., and shall
not be imposed on sales to the federal government, to the State of
Wisconsin or any municipality, unit, agency or instrumentality thereof,
or an entity listed in § 77.54(9a), Wis. Stats.
