[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]
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.