[HISTORY: Adopted by the City Council of the City of Two Rivers (Title 6, Ch. 11, of the 1981 Code). Amendments noted where applicable.]
As authorized by § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege 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 use of the accommodations. Such tax shall be at a rate of 6% of the gross receipts from such retail furnishings of rooms or lodgings, but shall be increased to 8% effective January 1, 2013.
The terms "transient," "hotel," and "motel" shall have the meanings set forth in § 77.52(2)(a)1, Wis. Stats.
This chapter shall be administered by the Finance Director. Taxes imposed hereunder shall be payable on a monthly basis and shall be due and payable on the last day of the month next succeeding the month for which the tax is imposed. Each payment shall be accompanied by a return furnished by the Finance Director and completed by the taxpayer. Such return shall show the gross receipts for the preceding month subject to tax hereunder, the amount of taxes imposed for such period and such other information as the Finance Director may require.
Audit. The Finance Director may, by office audit, determine the tax required to be paid to the City or the refund due any person under this chapter. 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 Finance Director's possession. One or more such office audit determinations may be made of the amount due for any quarterly period or periods.
Inspection of records. Whenever the Finance Director has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, he shall have the right to inspect and audit the financial records of any person subject to the provisions of § 6-11-1 hereof to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
Failure to provide records. Any person who, upon request for inspection and audit of financial records, fails to provide the same to the Finance Director within three days of such request shall be subject to a forfeiture not to exceed 5% of the tax imposed under § 6-11-1 above or § 6-11-5 below.
If any person subject to § 6-11-1 who is required to make a return fails, neglects or refuses to make a return, the Finance Director may, according to his best judgment, make an estimate of the tax due for such quarter. Such estimate shall be based on any information available to the Finance Director. On the basis of this estimate, the Finance Director shall compute and determine the amount to be paid to the City and shall add to such sum the penalty, if any, imposed pursuant to § 6-11-4 above.
No refund or modification of the payment determined hereunder may be granted until the person files a correct tax return and permits the City to inspect and audit his or her financial records as requested pursuant to § 6-11-4B.
All unpaid taxes under this chapter shall bear interest at the rate of 1% per month 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 Finance Director. Any extension of time within which to file a return shall not operate to extend the due date of the return for purposes of the interest computation hereunder.
All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Finance Director are deemed to be confidential, except that the Finance Director may divulge their contents to the following, but no others:
No person having an administrative duty under this chapter shall make known in any manner the business affairs, corporations or information obtained by an investigation of records of any person on whom a tax is imposed by this chapter, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return, or to permit any return or copy of same to be seen or examined by any person, except as provided in this section. Any person violating this section shall be required to forfeit not less than $100 nor more than $500.
Late filing penalty. Any person filing a delinquent return hereunder within 30 days after the due date shall be subject to a $25 late filing fee.
Late tax payment. If the tax or any portion thereof is not paid within 30 days of the due date, the taxpayer shall be subject to a penalty of 25% of the tax imposed under §§ 6-11-1 or 6-11-5, or such unpaid portion thereof, or $5,000, whichever is less, in addition to any interest or other penalties or forfeitures hereunder.