[HISTORY: Adopted by the Common Council of the City of Prescott
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 15.
[Adopted as Title 3, Ch. 1, and Title 7, Ch. 11, of the former
City Code]
A.
There shall be a fee as established by the Common Council for processing
checks made payable to the City that are returned because of insufficient
funds in the account in question.
B.
Collection costs and attorneys' fees shall be added to the principal
amounts of unpaid bills owed to the City that are placed with collection
agencies.
A.
Departmental estimates. Annually, at a time specified by the Finance
Committee, each officer, department, board and committee shall file
with the City Clerk an itemized statement of disbursements made to
carry out the powers and duties of such officer, department, board
or committee during the preceding fiscal year, and a detailed statement
of the receipts and disbursements on account of any special fund under
the supervision of such officer, department, board or committee during
such year, and of the conditions and management of such fund, also
detailed estimates of the same matters for the current fiscal year
and for the ensuing fiscal year. Such statements shall be presented
in the form prescribed by the City and shall be designated as "departmental
estimates," and shall be as nearly uniform as possible for the main
division of all departments.
B.
Preparation of proposed budget.[1]
(1)
City Administrator to prepare. The City Administrator shall annually
prepare and submit to the Council a proposed budget presenting a financial
plan for conducting City affairs for the ensuing fiscal year.
(2)
Consideration of estimates. The City Administrator, with the assistance
of the City Clerk, shall consider such departmental estimates in consultation
with the department head and recommend to the Common Council a budget
amount for such department or activity.
C.
Proposed budget. On or before November 1, the City Administrator
shall prepare and submit to the Common Council a proposed budget presenting
a financial plan for conducting the affairs of the City for the ensuing
calendar year. The budget shall including the following information:[2]
(1)
The expense of conducting each department and activity of the City
for the ensuing fiscal year and last preceding fiscal year, with reasons
provided for increase and decrease recommended as compared with appropriations
for the current year.
(2)
An itemization of all anticipated income from the City from sources
other than general property taxes and bonds issued, with a comparative
statement of the amounts received by the City from each of the same
or similar sources for the last preceding and current fiscal year.
(3)
An estimate
of the amount of money to be raised from general property taxes which,
with income from other sources, will be necessary to meet the proposed
expenditures.
(4)
Such
other information as may be required by the Common Council and by
state law.
D.
Copies of budget. The City Clerk shall provide a reasonable number
of copies of the budget summary thus prepared for distribution to
citizens. The entire fiscal budget shall be available for public inspection
in the office of the City Clerk during regular office hours.
E.
Hearing.
(1)
The City Clerk shall submit to the Council at the time the annual
budget is submitted the draft of an appropriation ordinance providing
for the expenditures proposed for the ensuing fiscal year. Upon the
submission of the proposed appropriation ordinance to the Council,
it shall be deemed to have been regularly introduced therein.
(2)
A summary of such budget and notice of the time and place where such
budget in detail is available for public inspection and notice of
the time and place for holding the public hearing thereof shall be
published in the official newspaper of the City at least 15 days prior
to the time of such public hearing.
(3)
Not less than 15 days after the publication of the proposed budget
and the notice of hearing thereof, the public hearing shall be held
at the time and place stipulated, at which time any resident or taxpayer
of the City shall have an opportunity to be heard on the proposed
budget. The budget hearing may be adjourned from time to time.
(4)
A majority vote of the Common Council is required to adopt the proposed
budget and a majority vote of the Council is necessary to adopt the
appropriations budget.
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 § 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.
A.
Payment of claims. Pursuant to § 66.0609, Wis. Stats.,
the Treasurer shall submit to the Common Council a financial report
on claims and statements paid.
B.
Report to the Common Council. The Treasurer shall file with the Common
Council a list of the claims approved, showing the date paid, name
of claimant, purpose and amount.
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.
A.
The City Treasurer or his/her deputies shall not receive any money
into the Treasury from any source except on account of taxes levied
and collected during the fiscal year for which he or she may then
be serving without giving a receipt therefor in the manner specified
by the Common Council.
B.
Upon the payment of any money (except for taxes as herein provided),
the City Treasurer or his/her deputies shall make out a receipt in
duplicate for the money so received. The Treasurer or his/her deputies
shall charge the amount thereof to the treasury and credit the proper
account. The payment of the money to any receiving agent of the City
or to the City shall be safeguarded in such manner as the Common Council
shall direct.
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 1 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 1 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.
A.
Definitions.
(1)
Verbal quotation form. The City may solicit verbal quotations on
items the City purchases which are $10,000 or less. The results of
the verbal quotations are recorded on a memorandum of verbal quotation
form.
(2)
Informal quotation. An informal quotation is a written request for
quotation sent to vendors. The informal quotation is used for the
purchase of goods and services in an amount $10,000 or less.
(3)
Formal bid. The formal bid procedure is used for purchasing goods
and services in an amount over $10,000 and in some instances in amounts
less than this amount. The formal bid procedure requires a legal public
notice and contains detailed, written specifications regarding the
goods and services to be purchased and a number of specific conditions
associated with the purchase.
B.
Bid solicitation.
(1)
Competitive bids or quotations may be obtained before contracting to purchase articles, goods, wares, material, services or merchandise which amount in bulk to more than $1,000. Purchases up to $1,000 may be made by either telephone quotations, informal written quotations or formal bid. Purchases from $1,000 to and including $10,000 shall be made by written quotation, telephone quotations, informal written quotations or formal bid. Purchases over $10,000, pursuant to Subsection A above, shall be made by formal bid unless exempted from it by action of the Common Council.
(2)
Verbal quotations for goods and services shall be secured from at
least two qualified vendors and the results of the quotations shall
be recorded on the "memorandum of verbal quotation" form and signed
by the person receiving the quotations.
(3)
Informal requests for written quotations shall be solicited from
at least three qualified bidders on the request for quotation form.
All written requests for quotations shall be issued by the City Clerk
and returned to and analyzed by the City Clerk. Informal requests
for written quotations may also be solicited by telephone. Vendors
shall be given a reasonable time to respond to the request for an
informal, written quotation and shall be given clear, concise specifications
and informal bidding instructions to facilitate competitive bidding.
(4)
When a formal bid is required or deemed to be in the best interests
of the City, the bidding procedure shall follow the legal requirements
associated with a Class 1 notice under state statute and the procedures
normally associated with the formal bid proposal.
(5)
The formal bid proposal will contain at least the following information:
(a)
The bid number.
(b)
A detailed description of the goods and services required, including
enough information about the items or services required so that more
than one vendor can meet the specifications.
(c)
The time, date and place the bids will be opened.
(d)
The address to which the bids shall be mailed or delivered.
(6)
Instructions to bidders shall include such information as delivery
dates, transportation charges, proposal prices, conditions for guaranteeing
the proposal, payment terms, right of rejection of proposals, right
to reject merchandise, insurance requirements, alternative proposal
consideration, tax information, and other appropriate information
regarding the awarding and execution of the contract and contract
considerations.
(7)
The
bid proposal shall also include a section on special provisions, including
guarantees and service considerations, trade-in considerations, and
other information relating to special conditions.
(8)
Specifications for all items purchased shall be developed with the
full involvement and participation of the using departments. However,
the City Clerk shall ensure that the specifications are sufficiently
broad enough that competition in the bidding process is preserved.
[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.[1]
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.[2]
[2]
Editor's Note: Original Sec. 3-1-17a, Special assessments, which immediately followed this section and was added 9-13-2010 by Ord. No. 10-10, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II). See Ch. 15, Assessments, Art. I, Special Assessment Procedures. Original Sec. 3-1-17b, Special charges, which also followed this section, has been moved and included in Ch. 15, Assessments, as § 15-12.
A.
Pursuant to the authority of the Wisconsin Statutes, the City hereby
imposes a penalty of 1 1/2% per month or fraction of a month,
in addition to the interest prescribed by statute, on all overdue
or delinquent personal property taxes retained for collection by the
City or eventually charged back to the City by the county for purposes
of collection.
B.
This penalty of 1 1/2% per month or fraction of a month shall
apply to any personal property taxes which are overdue or delinquent.
A.
Funds raised by the Prescott Area Fire Volunteers shall be deposited
by the Fire Chief, Assistant Fire Chief, or Fire Department Secretary/Treasurer
in an account in a public depository designated and approved by the
Prescott Common Council in the name of the Prescott Fire Department.
B.
Based on the majority vote of the Prescott Area Fire Volunteers,
the Fire Chief, Assistant Fire Chief, or Fire Department Secretary/Treasurer
shall have exclusive control over the expenditure of the funds raised
by the Prescott Area Fire Volunteers.
C.
Withdrawals of more than $200 from the account described in Subsection A shall be authorized by a majority vote of the Prescott Area Fire Volunteers.
D.
The Prescott Area Fire and EMS Association shall determine reporting
and audit requirements relating to these funds.
A.
Payment of claims as condition of license.
(1)
The City shall not issue or renew any license to transact any business
within the City of Prescott:
(2)
This section shall apply to licenses issued pursuant to the provisions of the following chapters and articles of this Code: 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.
B.
Appeals; notice and hearing. Prior to any denial of an application for renewal of a license, including denials pursuant to Subsection A, the applicant shall be given notice and opportunity for a hearing as hereinafter provided:
(2)
With respect to licenses other than those described in Subsection A herein, the Common Council shall notify the applicant in writing of the City's intention not to renew the license and shall provide the applicant with an opportunity for hearing. The notice shall state the reasons for the intended action and shall establish a date, not less than three days nor more than 10 days after the date of the notice, on which the applicant shall appear before the Common Council. If the applicant shall fail to appear before the Common Council on the date indicated on the notice, the Common Council shall deny the application for renewal. If the applicant appears before the Common Council on the date indicated in the notice and denies that the reasons for nonrenewal exist, the Common Council shall conduct a hearing with respect to the matter. At the hearing, both the City and the applicant may produce witnesses, cross examine witnesses and be represented by counsel. The applicant shall, upon request, be provided a written transcript of the hearing at the applicant's expense. If the Common Council determines the applicant shall not be entitled to renewal pursuant to Subsection A, the application for renewal shall be denied.
(3)
Other license denial appeals. Where an individual, business or corporation wishes to appeal the City Clerk's decision not to issue a license or permit under this Code on grounds other than those specified in Subsection B(1) and (2) above, the applicant may file a request in writing with the City Clerk that the matter be referred to the Common Council. A public hearing shall be scheduled within 14 calendar days by the Common Council. All parties may be represented by counsel. The Common Council shall consider all relevant information and shall render a decision which shall be binding.
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:
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.
An entity created by one municipality or by two or more municipalities
in a zone, to coordinate tourism promotion and development for the
zone.
Has the meaning as defined in § 76.48(d), Wis.
Stats., insofar as applicable.
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.
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.
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.
C.
Exemption conditions. The following conditions must occur for a sale
to be exempt from the room tax;
(1)
The lodging establishment must issue the billing or invoice for the
lodging in the name of the exempt entity; and
(2)
The lodging establishment must receive from the exempt entity:
(a)
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)
In the case of nonprofit religious, charitable, scientific or
educational organization, the organization's certificate of exempt
status number.
(3)
The exemption still applies if the employee pays with his or her
own funds, as long as the above conditions are met.
A.
Administration by City Finance Director. This tax shall be administered
by the City Finance Director who shall, at City expense, provide the
necessary application and reporting forms at no cost to the taxpayer.
B.
Reporting periods. 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 imposed. A return shall be filed with the City Finance Director,
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 room or lodging, the amount of taxes imposed
for such period and such other information as the City Finance Director
deems necessary. Every person required to file such quarterly return
shall, with their 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 City Finance Director requires. Such
annual returns shall be made on forms as prescribed by the City Finance
Director. All such returns shall be signed by the person required
to file a return or duly authorized agent, but need not be verified
by oath. The City Finance Director may, for good cause, extend the
time for filing any return, but in no event longer than one month
from the filing date.
C.
Sale or conveyance of business. 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
portion of the purchase price to cover such amount until the former
owner produces a receipt from the City Finance Director 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 of tax 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.
D.
Determination of tax by audit. The City Finance Director may, by
office audit, determine the tax required to be paid to the City 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 any other information within the City Finance
Director's possession. Whenever the City Finance Director has cause
to believe that the correct amount of room tax has not been assessed
or that the room tax return is not correct, the City Finance Director
is authorized to examine and inspect the financial records pertaining
to the furnishing of accommodations in question, in order to verify
the tax liability of that person or establishment. One or more such
office audit determination may be made of the amount due for any or
for more than one period.
E.
Failure to file return. If any person fails to file a return as required
by this chapter, the City Finance Director shall make an estimate
of the amount of the gross receipts under Subsection C(2) and C(3).
Such estimates 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 City Finance Director's possession or may come into the
City Finance Director's possession. On the basis of this estimate,
the City Finance Director shall compute and determine the amount required
to be paid to the City, 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.
F.
Interest on unpaid taxes. All unpaid taxes under this chapter shall
bear interest at the rate of 12% 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 City Finance Director. An extension
of time within which to file a return shall operate to extend the
due date of the return for the purposes of interest computations.
If the City Finance Director 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, he/she shall not allow any interest thereon.
G.
Delinquent returns; late fees; penalty. Delinquent tax returns shall
be subject to a late filing fee of $100. The tax imposed by this chapter
shall become delinquent if not paid: within 30 days after the due
date of the return.
[Amended 2-14-2022 by Ord. No. 01-22]
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.
|
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.
A.
All tax returns, schedules, exhibits, writings or audit reports relating
to such returns on file with the City Finance Director are deemed
to be confidential, except the City Finance Director may divulge their
contents to the following and no others:
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 section or the amount or source of income, profits,
losses, expenditures or any particulars 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 above.
