[Adopted as Title 3, Ch. 1, and Title 7, Ch. 11, of the former
City Code]
The Council may at any time, by a two-thirds vote of the entire
membership, transfer any portion of an unencumbered balance of an
appropriation to any other purpose or object. Notice of such transfer
shall be given by publication within 10 days thereafter in the official
newspaper of the City.
No money shall be drawn from the treasury of the City, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by §Â
83-4 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation; but appropriations may be made by the Common Council, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.
The calendar year shall be the fiscal year.
The Common Council shall designate the public depository or
depositories within this state within which City funds shall be deposited,
and when the money is deposited in such depository in the name of
the City, the City Treasurer and bondsman shall not be liable for
such losses as are defined by state law. The Treasurer shall invest
and the interest arising therefrom shall be paid into the City Treasury.
The City Treasurer may invest any City funds not immediately
needed, pursuant to §§ 66.0603(1m) and 219.05, Wis.
Stats.
In lieu of the personal signatures of the Mayor, or Clerk, or
Treasurer, there may be affixed on order checks the facsimile signatures
of such persons adopted by them and approved by the Common Council,
but the use of the facsimile signature shall not relieve such official
from any liability to which he is otherwise subject, including the
unauthorized use thereof. However, at least one required signature
shall be an original signature when a facsimile signature is used.
The City Clerk and his/her deputies are authorized to prepare
a statement of real property status form to be used to provide information
often requested for transfers of real property such as the amount
of outstanding special assessments, deferred assessments, changes
in assessments, amount of taxes, outstanding water and sewer bills,
current water and sewer bills, contemplated improvements, floodplain
status, violations of the building and health codes and similar information.
Any such information sought shall be provided to the person requesting
it on said form. A minimum of 48 hours is required for preparation
of a statement of real property status. There shall be a fee for compiling
such information, plus an additional fee for facsimile transmissions
per the City's fee schedule.
Billings by the City may be paid within 30 days after billing
without interest. Thereafter, interest may be charged at the rate
of 1Â 1/2% per month or any fraction thereof, until the following
15th day of November. Bills not paid on or before the 15th day of
November shall have added to the total amount due 1Â 1/2% of said
charges and shall be entered on the tax roll as a special charge and
become a lien upon real estate.
A firm of certified public accountants shall be employed each
year by the City, subject to the confirmation of the Common Council,
to conduct a detailed audit of the City's financial transactions and
its books and to assist the City Treasurer in the management of the
City's financial affairs, including the City's public utilities. These
auditors shall be employed on a calendar year basis. The books audited
may, in addition to the City financial records of the office of the
City Treasurer, include the City Treasurer's books, the City's public
utilities, Police Department records, and any other books of any boards,
commissions, officers or employees of the City handling City moneys.
No agent of the City having authority to employ labor or to
purchase materials, supplies or any other commodities may bind the
City or incur any indebtedness for which the City may become liable
without approval of the Council. Each such employment or purchase
order shall be drawn against a specific appropriation, the money for
which shall be available in the City treasury and not subject to any
prior labor claims or material purchase orders at the time when such
employment is negotiated or purchase order drawn. The City Treasurer
shall keep a record of such employment and purchase orders and shall
charge them against the proper appropriation.
[Amended 9-13-2010 by Ord. No. 10-10]
A. In addition
to other methods provided by law, it is hereby provided that delinquent
utility bills may be levied as a tax in accordance with the provisions
of this section, which are hereby adopted pursuant to § 66.0809,
Wis. Stats.
B. On or around
October 20, in each year, notice shall be given to the owner or occupant
of all lots or parcels of real estate to which utility services have
been furnished prior to October 1 by the City utility departments
and payment for which is owed and in arrears at the time of giving
the notice.
C. The notice
shall be in writing and shall state the amount of arrears, including
any penalty assessed, and shall state that unless the amount is paid
by November 1, a penalty of 10% of the amount of arrears will be added.
The notice shall say that unless the arrears with any added penalty
are paid by November 15, the arrears and penalty will be levied as
a tax against the lot or parcel of real estate to which City utility
services were furnished and for which payment is delinquent.
D. Each delinquent
amount, including the penalty, becomes a lien upon the lot or parcel
of real estate to which the utility service was furnished and payment
for which is delinquent, and the Clerk shall insert the delinquent
amount and penalty as a tax against the lot or parcel of real estate.
Applicants for any license specified in the following chapters and articles of this Code shall be required to pay a Crime Information Bureau (CIB) investigation fee prescribed by the City's fee schedule at the time of making such application: Chapter
228; Chapter
271, Article
I; Chapter
307; Chapter
356, Article
I; Chapter
384; Chapter
427; Chapter
487; Chapter
506, Articles
III and
IV; Chapter
521; and Chapter
552. The City may also require payment of such fee and a records investigation for license renewals.
[Adopted 6-3-2016 by Ord.
No. 01-16]
In this section, the following definitions shall apply:
BED-AND-BREAKFAST ESTABLISHMENT
Any place of temporary lodging that provides four or fewer
rooms for rent, which is open for rental more than 10 nights in a
twelve-month period is the owner's personal residence and is occupied
by the owner at the time of rental, and in which the only meal served
is breakfast.
COMMISSION
An entity created by one municipality or by two or more municipalities
in a zone, to coordinate tourism promotion and development for the
zone.
GROSS RECEIPTS
Has the meaning as defined in § 76.48(d), Wis.
Stats., insofar as applicable.
HOTEL or MOTEL
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, tourist homes, tourist houses
or courts, bed-and-breakfast establishments, lodging houses, rooming
houses, summer camps, apartment hotels, resort lodges and cabins and
any other building or group of buildings in which accommodations are
available to the public, except accommodations rented for a continuous
period of more than one month and accommodations furnished by any
hospital, sanitariums 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.
TOURISM ENTITY
A nonprofit organization that came into existence before
January 1, 1992, and provides staff, development or promotional services
for the tourism industry in a municipality.
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodation available
to the public.
[Amended 10-23-2017 by Ord. No. 07-17; 2-14-2022 by Ord. No. 01-22]
A. Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed
on the privilege and services of furnishing, at retail, 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 6% of the gross receipts from such
retail furnishing of rooms or lodgings. Such tax shall not be subject
to the selective sales tax imposed by § 77.52(2)(a)1, Wis.
Stats. The City shall distribute the room tax as provided by the Wisconsin
Statutes.
B. Exemptions. The following room sales are exempt from this tax:
(1)Â Sales to the federal government;
(2) Sales to persons listed under § 77.54(9a), Wis. Stats.
C. Exemption conditions. The following conditions must occur for a sale
to be exempt from the room tax;
(1)Â The lodging establishment must issue the billing or invoice for the
lodging in the name of the exempt entity; and
(2)Â The lodging establishment must receive from the exempt entity:
(a)Â
In the case of federal and Wisconsin state or local governmental
units, a purchase order, written document (such as a letter of authorization),
or other acceptable authorization; or
(b)Â
In the case of nonprofit religious, charitable, scientific or
educational organization, the organization's certificate of exempt
status number.
(3)Â The exemption still applies if the employee pays with his or her
own funds, as long as the above conditions are met.
[Amended 2-14-2022 by Ord. No. 01-22]
A. Seventy
percent shall be paid to the Commission pursuant to § 66.0615(1m)(d)(2),
Wis. Stats.
B. Thirty
percent shall be retained in the municipality's general fund revenues.
The commission or tourism entity:
A. Shall use the room tax revenue that it receives from the City for
tourism promotion and tourism development in the City.
B. By March 31 of the following reporting year, the Commission shall
report annually to the City of Prescott the purposes for which the
revenues were spent.
C. May not use any of the room tax to construct or develop a lodging
facility.
See § 66.0615, Wis. Stats., for details regarding
appointment off the commission.
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Every person liable for the tax imposed by this section shall
keep or cause to be kept such records, receipts, invoices and other
pertinent papers in such form as the City Finance Director and this
chapter shall require. Such records shall be retained and made available
for a period of five years from the date of a filing period.