[HISTORY: Adopted by the Village Board of
the Village of Elm Grove as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Motels — See Ch. 193.
[Adopted 1-12-1987; as amended through 4-11-1994]
In this section, "transient," "hotel," and "motel"
have the same meanings set forth in § 77.52(2)(a)(1), Wis.
Stats.
For the privilege of furnishing, at retail,
rooms or lodging to transients by hotel keepers, motel operators,
or other persons furnishing accommodations that are available to the
public (hereinafter sometimes referred to as "operators"), irrespective
of whether membership is required for use of the accommodations, a
room tax is imposed upon the operators at the rate of 7% of the gross
receipts from the lease or rental of such accommodations, rooms or
lodging within the Village of Elm Grove on or after April 30, 1994.
Any tax imposed as provided in § 249-2 herein shall not be subject to the selective sales tax imposed by § 77.52(2)(a)(1), Wis. Stats., in conformity with § 66.75(1m), Wis. Stats.
Each operator engaged in furnishing such accommodations,
rooms, or lodging as defined in this article shall submit a monthly
report to the Village Treasurer's office, showing the gross receipts
from furnishing such accommodations, rooms or lodging, along with
a copy of that operator's state sales tax report for the business,
along with the seven-percent tax for the gross receipts as reported
on or before the 20th day of the succeeding month for the receipts
of the immediately preceding month.
A.
Whenever the Village Treasurer has probable cause
to believe that the correct amount of room tax has not been assessed
or that the tax return is not correct, such village officer shall
be permitted to inspect and audit the financial records of any operator
subject to the provisions of this article which pertain 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.
B.
All information obtained pursuant to Subsection A herein shall be used solely for the purposes stated in Subsection A and shall otherwise be maintained confidential except that such information may be used by village employees and officers in the performance of their official duties and where a duty has been imposed by law or an order of a court. Any statistics published regarding room taxes shall be classified so as to not disclose the identity of particular returns. Any person violating this subsection shall be subject to a forfeiture of not less than $100 and not more than $500.
D.
Failure to pay the room tax shall obligate the operator to pay the amount of room tax determined by the Village Treasurer in his or her best judgment to be due plus interest as provided in Subsection E.
E.
All unpaid taxes shall bear interest at the rate of 1% per month on the unpaid balance from the due date of the return. No refund or modification of the tax payment determined by the Village Treasurer may be granted until the operator files a correct room tax return and permits the village to inspect and audit his/her financial records as provided in Subsection A.
In the event of a failure to pay the tax as provided in § 249-2, a penalty of not more than 25% of the tax due for the previous year or $5,000, whichever is less, shall be imposed on any operator in addition to the tax interest and late filing penalty. Such penalty shall be enforceable by a forfeiture action in municipal court.
[Adopted 12-15-1956; as amended 8-14-1989]
A.
The Village Treasurer shall collect the general property
taxes, special assessments, special taxes and special charges shown
in the tax roll.
B.
The Village Treasurer shall use the tax receipts furnished
by Waukesha County; and, if requested by the person to whom the tax
bill is sent under § 74.09(3)(g), Wis. Stats., the Village
Treasurer shall mail a copy of the tax receipt to the requestor.
C.
The Village Treasurer shall settle for all collections
as provided in Chapter 74 of the Wisconsin Statutes.
D.
Pursuant to the authority granted by § 70.67(2),
Wis. Stats., the Village Board hereby agrees and binds the Village
of Elm Grove to pay, in case the Village Treasurer shall fail to do
so, all taxes of any land required by law to be paid by the Village
Treasurer to the County Treasurer.
General property taxes, special assessments,
special charges and special taxes collectible under Chapter 74 of
the Wisconsin Statutes are payable as follows:
A.
Real property taxes. All taxes on real property shall
be paid in one of the following ways:
(1)
In full on or before January 31 in the year after
the taxes are levied.
B.
Special assessments, special charges and other taxes.
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 in the year after the taxes are levied.
C.
Personal property taxes. All taxes on personal property
shall be paid in full on or before January 31 in the year after the
taxes are levied.
If the total real property tax is less than
$100, it shall be paid in full on or before January 31 in the year
after the taxes are levied.
If the first installment of taxes on real property
is not paid on or before January 31 in the year after the taxes are
levied, the entire amount of the taxes remaining unpaid is delinquent
as of February 1 of that same year.
If the second installment of taxes on real property
is not paid on or before July 31 in the year after the taxes are levied,
the entire amount of the taxes remaining unpaid is delinquent as of
August 1 of that same year.
A.
If all special assessments, special charges, special
taxes and personal property taxes due under § 74.11(3) or
74.11(4), Wis. Stats., are not paid in full on or before January 31
in the year after the taxes are levied, the amounts unpaid are delinquent
as of February 1 of that same year.
B.
If any special assessments, special charges and special taxes are entered in the tax roll as charges against a parcel of property and are delinquent under Subsection A, the entire annual amount of real property taxes on that parcel which is unpaid is delinquent as of February 1 in the year after the taxes are levied.
A.
All real property taxes, special assessments, special
charges and special taxes that become delinquent shall be paid, together
with interest and penalties charged from February 1 in the year in
which delinquency occurs, to the County Treasurer.
B.
All personal property taxes that become delinquent
shall be paid, together with interest charged from February 1 in the
year in which delinquency occurs, to the Village Treasurer.
C.
Interest. The interest rate on delinquent general
property taxes, special charges, special assessments and special taxes
included in the tax roll for collection is 1% per month or fraction
of a month.
D.
All interest on payments of delinquent personal property
taxes collected by the Village Treasurer shall be retained by the
Village Treasurer on behalf of the village.
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 as prescribed by § 74.11(12),
Wis. Stats.:
A.
Village Treasurer shall accept. The Village Treasurer
shall accept payment of general property taxes, special assessments,
special charges and special taxes in advance of the tax levy, subject
to the following:
(1)
General property taxes, special assessments, special
charges and special taxes may be paid in advance of the levy either
by single payment or payment in installments of not less than $100.
The total taxes paid in advance of the levy may not exceed the total
taxes previously levied against the property, as shown on the previous
tax roll.
(2)
Except as provided in Subsection B, general property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the third Monday in December.
(3)
The Village Treasurer shall hold and
deposit general property taxes, special assessments, special charges
and special taxes paid in advance of the levy. Those taxes, assessments
and charges are subject to settlement under § 74.23, Wis.
Stats. Any interest earned prior to settlement under § 74.23,
Wis. Stats., on general property taxes, special assessments, special
charges or special taxes paid in advance of the levy accrues to the
village.
[Amended 12-11-2000]
(4)
Upon receipt of the tax roll, general property taxes,
special assessments, special charges and special taxes which have
been paid in advance shall be credited against the general property
taxes, special assessments, special charges and special taxes of the
property shown in the tax roll. If the total paid general property
taxes, special assessments, special charges and special taxes paid
in advance exceed the total shown in the tax roll, the Village Treasurer
shall return the excess to the person who made the advance payment.[1]
[1]
Editor's Note: Former Section 10b, Advance
payment depositories, which immediately followed this subsection,
was deleted 12-11-2000.
B.
Advance payment when ceasing business. Personal property
taxes on property used in a commercial enterprise which is ceasing
business may be paid in advance of the tax levy at any time before
the third Monday in December of the year in which business ceases.
