[HISTORY: Adopted by the Common Council of
the City of New Berlin 10-10-2000 by Ord. No. 2124 as Secs. 3.09 through
3.11 of the Municipal Code. Amendments noted where applicable.]
GENERAL REFERENCES
Finance — See Ch. 33.
A.
This section provides for the payment of real estate
taxes in three installments as provided herein. Real estate taxes
shall be paid in the following manner:
B.
On any installment date a taxpayer may pay the balance
of his real estate taxes due.
C.
This section shall not apply to special charges, special
assessments, special taxes or personal property taxes. All special
charges, special assessments, special taxes and personal property
taxes shall be paid in full on or before January 31.
D.
If the first installment of the real estate taxes
or any special charges, special assessments, special taxes or personal
property taxes are not paid on or before January 31, the whole amount
of such real estate taxes and special charges, special assessments,
special taxes and personal property taxes shall become due and payable
and shall be considered delinquent as of February 1.
E.
If the second or final installment of the real estate
taxes is not paid on or before the due date, the whole amount of such
real estate taxes shall become due and payable and shall be considered
delinquent as of the first day of the month after the payment is due.
F.
All delinquent taxes and special assessments shall
be collected by the Director of Finance and Administration and accrue
interest at a rate of 1.5% per month or fraction thereof from the
date of delinquency. Any such taxes or assessments remaining delinquent
on August 1 shall be returned to the County Treasurer for collection.
[Amended 7-23-2002 by Ord. No. 2180]
A.
Pursuant to the authority of § 74.47(2),
Wis. Stats., the city hereby imposes a penalty of 0.5% per month or
fraction of a month, in addition to the interest prescribed by § 74.47(1),
Wis. Stats., 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 under § 74.31,
Wis. Stats.
B.
This penalty of 0.5% per month or fraction of a month
shall apply to any personal property taxes which are overdue or delinquent
on January 1, 1984, or which subsequently become overdue or delinquent.
A.
There is hereby imposed a tax of 8% 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. In this section, "hotel,"
"motel" and "transient" have the meaning set forth in § 77.52(2)(a),
Wis. Stats. The said tax shall not be subject to the selective sales
tax imposed by § 77.52(2)(a), Wis. Stats.
B.
Whenever the city has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return is not correct, the city's financial officers may inspect and audit the financial records of any person subject to Subsection A above pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
D.
The city may determine the tax under Subsection A above 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 city.
E.
Each person who is subject to Subsection D above shall pay an amount of taxes the city determines to be due under Subsection D plus interest at the rate of 1% per month or 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 city to inspect and audit his financial records, as provided in Subsection B above.
F.
Any failure to pay the tax shall be subject to a forfeiture set by the Municipal Court, not to exceed 25% of the room tax due for the previous year under Subsection A above or $5,000, whichever is less.
G.
Information obtained under Subsection B above shall be kept confidential, except for persons using the information in the discharge of duties imposed by law or the duties of their office or by order of a court.
H.
Statistics published on the room tax shall be so classified
as not to disclose the identity of particular returns. Persons violating
this subsection may be required to forfeit not less than $100 nor
more than $500.
I.
Each retailer covered by this section shall submit
a quarterly report to the Director of Finance and Administration's
office, showing the gross receipts from furnishing such accommodations,
rooms or lodging, along with a copy of his State Sales Tax Report
for said business along with the effective percentage tax for the
gross receipts as reported by not later than 30 days from the end
of each calendar quarter for the receipts of that past calendar quarter.
[Amended 7-23-2002 by Ord. No. 2180]
J.
Taxes not paid with the return shall bear interest
at the legal rate from the due date of the return. Failure to pay
the tax, or delinquent payment of such taxes, shall be subject to
a late filing penalty of $10, in addition to the interest imposed
herein.
K.
If a false or fraudulent return is filed with the
intent, in either case, to defeat or evade the tax imposed by this
section, a penalty of 50% of the tax due shall be paid in addition
to the tax interest and late filing penalty.
M.
The amount of the room tax to be retained by the City shall be subject
to the limitations provided for in § 66.0615(lm)(dm), Wis.
Stats.
[Added 10-11-2016 by Ord.
No. 2578]
