[Code 1966, § 2.08; Ord. No. 665, §§ I, II, 7-18-2000]
(a) 
The Board of Review of the Village shall be composed of five members, including the Village President, Village Clerk and three members of the Village Board of Trustees, who will be appointed by the Village President subject to confirmation by the Village Board. The Board of Review shall have the duties and powers prescribed in W.S.A. §§ 70.46 and 70.47.
[Amended 4-15-2020 by Ord. No. 978]
(b) 
Whenever the Assessor, in the performance of the Assessor's duties, requests or obtains income and expense information pursuant to § 70.47(7)(af), Wis. Stats., or any successor statute thereto, then, such income and expense information that is provided to the Assessor shall be held by the Assessor on a confidential basis, except, however, that said information may be revealed to and used by persons; in the discharging of duties imposed by law; in the discharge of duties imposed by office (including, but not limited to, use by the Assessor in performance to official duties of the Assessor's office and use by the board of review in performance of its official duties); or pursuant to order of a court. Income and expense information provided to the Assessor under § 70.47(7)(af), unless a court determines that it is inaccurate, is, per § 70.47(7)(af), not subject to the right of inspection and copying under § 19.35(1), Wis. Stats.
(c) 
Members of the Village Board who are appointed members of the Board of Review shall be compensated as established by resolution, from time to time, by the Village Board.
[Added 4-15-2020 by Ord. No. 978]
[Code 1966, § 19.01; Ord. No. 535, § I, 3-1-1994]
(a) 
Aggregate tax stated on roll. Pursuant to W.S.A., § 70.65(2), the Village Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, schools, lake district, and local taxes in a single column in the roll opposite the parcel or tract of land against which the tax is levied, or, in the case of personal property, in a single column opposite the name of the person, firm or corporation against whom the tax is levied.
(b) 
Rates stamped on receipts. Pursuant to W.S.A., § 74.08(1), in lieu of entering on each tax receipt the several amounts paid respectively for state, county, schools, lake district, and local taxes, the aggregate amount of such taxes shall be combined in a single column on the tax receipt issued by the Village Treasurer. The Village Treasurer shall cause to be printed or stamped on the tax receipt the separate proportion or rate of taxes levied for state, county, schools, lake district, and local taxes or other purposes.
(c) 
Two-installment payment option. The two-installment payment option shall work as follows:
[Amended 6-19-2019 by Ord. No. 962]
(1) 
All taxes on real property and improvements on leased property shall be paid in one of the following ways:
a. 
In full on or before January 31 of the year following the issuance of the tax bill; or
b. 
In two equal installments unless the total of the real property tax levied on a parcel of property is less than $100 or if the total property tax levied on an improvement on leased land is less than $100, in which case the tax shall be due on or before January 31 of the year following the issuance of the tax billing. In other circumstances, the tax may be paid in two equal installments with the first installment payment on or before January 31 of the year following the year of the issuance of the tax billing, and the second installment payment being due on or before July 31 of the year following the year for which the tax billing was made.
c. 
All special assessments, special charges and special taxes that are placed in the tax roll shall be paid in full on or before January 31 of the year following the year for which the tax bill was issued and which contains the special assessment, special charge and other taxes unless otherwise provided for by Village ordinance.
d. 
All personal property taxes except those for improvements on leased lands shall be paid in full on or before January 31 of the year following the year in which the personal property tax billing is issued.
e. 
If all special assessments, special charges, special taxes and personal property taxes (except those on improvements on leased lands) that are due under this section are not paid in full on or before five working days after January 31, the amounts unpaid are delinquent as of February 15. If any special assessments, special charges, special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent under this subsection, the entire annual amount of the real property taxes and taxes on improvements on leased lands for that parcel which is unpaid are delinquent as of February 1.
f. 
All real property and improvements on leased land taxes, special assessments, special charges and special taxes shall become delinquent if not paid on or before July 31, and all delinquent personal property taxes, whenever paid, shall be paid together with interest and penalties charged from the preceding February 1 to the Village Treasurer. All real property and improvements on leased land taxes, special assessments, special charges and special taxes become delinquent and if not paid under this subsection shall be paid, together with interest and penalties charged from the preceding February 15.
g. 
If the Village Treasurer receives a payment from a taxpayer which is not sufficient to pay all general property taxes, special charges, special assessments and special taxes due, the Treasurer shall apply the payment to the amounts due, including interest and penalties, in the following order:
1. 
General personal property taxes;
2. 
Delinquent utility charges;
3. 
Special charges;
4. 
Special assessments;
5. 
Special taxes;
6. 
Real property taxes.
The allocations under this section are conclusive for purposes of settlement under W.S.A. §§ 74.23 to 74.29, and for determining delinquencies under this section. The settlements under this section are not applicable to settlements with respect to payments received by a County Treasurer after the County has settled in full for special charges, special assessments, special taxes and real property taxes with the Village of Mukwonago.
h. 
The Village Treasurer shall retain the tax roll and make collections through July 31. On or before August 15, the Village Treasurer shall return the tax roll to the County Treasurer. The County Treasurer shall collect all returned, delinquent, real property and improvements on leased land taxes, special assessments, special charges and special taxes, together with interest and penalty assessed from the previous February 1 as provided for under W.S.A. § 74.47. The Village Treasurer shall forward to the County Treasurer all real property and improvements on leased land, taxes, special taxes, special charges and special taxes received which was not settled for or retained for the Village under W.S.A. § 74.30.
(2) 
The provisions of this subsection shall not become effective until the tax year following the year in which this subsection is adopted, provided that this subsection becomes effective on or before August 15.
[Ord. No. 638, § I, 1-5-1999]
(a) 
Definitions.
HOTEL
Has the meaning given in W.S.A., § 77.52(2)(a)1.
MOTEL
Has the meaning given in W.S.A., § 77.52(2)(a)1.
PERSON
Includes corporation, partnerships, and all other business entities.
TOURISM
Travel for recreational, business or educational purposes.
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
Has the meaning given in W.S.A., § 77.52(2)(a)1.
(b) 
Imposition of room tax. Pursuant to W.S.A., § 66.75, a tax is imposed on the privilege of furnishing, at retail, except sales for resale, 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 use of the accommodations. This tax shall not be imposed on sales to the federal government and persons listed under W.S.A., § 77.54 (9a). Such tax shall be at the rate of 6% of the gross receipts from such retail furnishing of rooms or lodging excluding statutorily exempt transactions. 70% of the tax collected shall be forwarded by the Village Treasurer to the commission to be used to promote tourism development within the Village of Mukwonago.
(c) 
Commission.
(1) 
The commission shall consist of four members who shall be appointed by the Village President and confirmed by a majority vote of the members of the Village Board who are present when the vote is taken. One commission member shall represent the Wisconsin hotel and motel industry. Commissioners shall serve for a one-year term, at the pleasure of the Village President, and may be reappointed. The commission shall meet regularly, and, from among its members, it shall elect a chairperson, vice chairperson and secretary.
(2) 
The commission shall provide an annual report to the Village Board which sets forth the manner in which the tourism promotion revenues were spent.
(3) 
The commission shall contract with one organization to perform the functions of a tourism entity. The commission shall use the room tax revenue that it receives to promote and develop tourism within the Village of Mukwonago.
(4) 
The commission may not use any of the room tax revenue to construct or develop a lodging facility.
(d) 
Collection of tax.
(1) 
The tax shall be administered and collected by the Village Treasurer. The Treasurer may, by field audit, determine the tax required to be paid to the Village or the refund due. The Treasurer's determination shall be made upon the basis of the facts contained in the return being audited and upon any other information available to the Treasurer. The Treasurer is authorized to examine and inspect the books, records, memoranda (in whatever form) and property of any person which are directly related to the tax or which have a direct bearing upon the gross receipts upon which the tax due is determined in order to verify the tax liability of that person or business entity.
(2) 
The room tax shall be paid on a quarterly basis to the Village Treasurer. It is due and payable and must be received in the office of the Village Treasurer on or before the last business day of the month next succeeding the calendar quarter for which it is imposed.
(3) 
A return shall be filed with the Village Treasurer on or before the same date on which the tax is due and payable. Such return shall be on a form provided by the Village and shall show the gross receipts of the preceding calendar quarter from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Village Treasurer deems necessary, provided it is directly related to the tax.
(4) 
Every person required to file such quarterly returns shall also file an annual return on a form provided by the Village Treasurer. The completed returns shall be due and filed as part of the quarterly return for the fourth quarter of each calendar year. The annual return shall summarize the quarterly returns, reconcile and adjust for any errors in quarterly returns, and shall contain additional information as required by the Village Treasurer, provided it relates directly to the tax. All quarterly and annual returns shall be signed by the person required to file a return, or his or her duly authorized agent.
(5) 
Every person liable for the tax imposed under this section shall cause to be kept such records, receipts, invoices and other pertinent papers in such form as the Village Treasurer and this section requires. Such records shall be retained and made available upon demand for a period of three years from the due date of a filing period.
(6) 
The room tax imposed shall be a continuing liability upon the business entity or person upon whom it is imposed until paid in full. Business successors shall be liable for the preceding calendar quarter for which a return has not been filed and/or for which payment has not been received.
(7) 
All unpaid room taxes shall bear interest at the rate of 12% per annum from the due date of the return until the first day of the month following the month in which the tax is paid.
(8) 
If a person files a false or fraudulent return with the intent to defeat or evade any portion of the tax imposed, then a penalty of 50% shall be added to the tax required to be paid, exclusive of interest and other penalties.
(e) 
Enforcement.
(1) 
The Village may exchange audit and other information with the department of revenue and may do any of the following:
a. 
Whenever the Village has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, inspect and audit the financial records of any person or entity subject to the room tax to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
b. 
Enact a schedule of forfeitures, not to exceed 5% of the room tax, to be imposed on any person or entity subject to the room tax who fails to comply with a request to inspect and audit the person's financial records.
c. 
Determine the room tax owed according to its best judgment if any person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form and within the time prescribed by the Village.
d. 
Require each person subject to the room tax to pay an amount of taxes that the municipality determines to be due plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the municipality or district to inspect and audit his or her financial records under par.(a).
e. 
Impose a forfeiture, not to exceed 25% of the room tax due for the previous year, or $5,000, whichever is less, to be imposed for failure to pay the tax.
(2) 
Village officials shall maintain the confidentiality of information obtained under [section] 78-3(e)(1) except to allow individuals access to the information for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. Village officials or other persons violating this subsection may be required to forfeit not less than $100 nor more than $500.