[HISTORY: Adopted by the Town Board of the
Town of Woodruff 2-11-1986 as §§ 3.01 to 3.06, 3.08 and 3.09 of the
1986 Code; amended in its entirety at time of adoption of Code (see
Ch. 1, General Provisions, Art. II). Subsequent amendments noted where
applicable.]
The Town Board of the Town of Woodruff has the specific authority, powers and duties pursuant to §§ 60.10, 60.20, 60.22, 60.23, 60.40, 60.41, 60.42, 60.44, 60.45, 60.46, 60.47, 65.90, 66.0601, 66.0603, 66.0703, 66.0721 and 74.12 and Chs. 67 and 70, Wis. Stats., to manage, supervise and direct the fiscal operations of the Town of Woodruff and to develop, maintain and implement a fiscal management system for the Town.
A.
Fiscal year; annual budget. The Town of Woodruff fiscal
year is the calendar year. The Town budget shall be adopted annually.
B.
Preparation. The Town Board is responsible for preparation
of the proposed budget required under § 65.90, Wis. Stats.
In preparing the budget, the Town Board may provide for assistance
by any person.
C.
Estimates of budget. Each elected officer and each
appointed officer responsible for a department, office, special office,
committee, commission, agency, board or other special government unit
of the Town of Woodruff shall file with the Town Clerk, by a date
established by the Town Clerk, the following for his or her department,
office, special office, committee, commission, agency, board or other
special government unit of the Town:
D.
Elements of budget. Each budget prepared by and approved
by the Town Board shall include the following:
(1)
All existing indebtedness.
(2)
All anticipated revenue from all sources for the ensuing
year.
(3)
All proposed appropriations for departments, committees,
commissions and boards, active or reserve accounts, for next year.
(4)
All actual revenues and expenditures for the preceding
year.
(5)
All actual revenues and expenditures for not less
than six months of the current year.
(6)
All estimated revenues and expenditures for the balance
of the year.
(7)
All anticipated unexpended or unappropriated balances
and surpluses.
(8)
Such other information as may be required by the Town
Board and state law.
E.
Elements in budget summary. Each budget summary prepared
by and approved by the Town Board shall include the following:
(1)
All expenditures by major expenditure category for
the proposed budget, the budget in effect and the budget of the preceding
year.
(2)
All revenues by major revenue service for the proposed
budget, the budget in effect and the budget of the preceding year.
(4)
All beginning and year-end balances for the proposed
budget, the budget in effect and the budget of the preceding year.
F.
Copies of budget. The Town shall provide a reasonable
number of copies of the budget thus prepared for distribution to citizens.
G.
Hearing. The Town Board shall conduct the budget hearing
required under § 65.90, Wis. Stats.
H.
Adoption. The Town Board shall adopt the Town budget.
The Town Meeting may either retain authority to approve any tax levy
needed to support spending approved by the Town Board or may delegate
the authority to approve a tax levy to the Board.
I.
Amendment. The Town budget may be amended by the Town
Board under § 65.90(5), Wis. Stats.
The adopted budget shall not be changed after
approval of the budget except upon the recommendation of the Chairperson
and upon a roll call two-thirds vote of the entire membership of the
Town Board. Notice of such change shall be given by publication or
posted within eight days thereafter in the official Town newspaper.
No money shall be drawn from the treasury of the Town, 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 § 67-3 of this chapter. At the close of each fiscal year, any unencumbered balance of any appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, 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 Town Board annually shall prepare a statement
of the financial condition of the Town and present the statement to
the Annual Town Meeting. In preparing the statement, the Town Board
may provide for assistance by any person. The statement shall include
the previous year's revenues and expenditures and the current indebtedness
of the Town.
The Town Treasurer shall maintain a finance
book under § 60.33(3), Wis. Stats.
The Town Board shall provide for financial audits
under § 66.0605, Wis. Stats.
A.
Legal claims against the Town.
(1)
The Town Board shall develop and maintain a policy
and plan, pursuant to §§ 60.44 and 893.80, Wis. Stats.,
to manage and control any legal claims against the Town of Woodruff,
its officers, its employees and its agents. Claims for money against
the Town or against officers, officials, agents or employees of the
Town arising out of acts done in their official capacity shall be
filed with the Town Clerk as provided under § 893.80(1)(b),
Wis. Stats. The Town Clerk shall immediately contact the Town Chairperson
regarding the claims. The Town Chairperson shall arrange any appropriate
and necessary meeting of the Town Board for actions pursuant to §§ 60.44
and 893.80, Wis. Stats., to allow or disallow any claim. The Town
Chairperson shall, at his or her discretion, contact the Town Attorney
regarding the claim prior to the meeting of the Town Board.
(2)
The Town Board shall allow or disallow the claim.
Notice of disallowance shall be made as provided under § 893.80(1)(b),
Wis. Stats.
B.
Alternative
claims procedure.
[Amended 2-28-2012]
(1)
The Town, having adopted a resolution to direct the Town Board to
exercise village board powers under § 60.10(2)(c), Wis.
Stats., does now enact an alternative system of approving certain
regular financial claims against the Town by virtue of the provisions
of § 66.0609, Wis. Stats.
(2)
Payments of claims against the Town may be made from the Town treasury under the procedure established in Subsection B(3) for bills or vouchers that are of a routine nature, namely: payroll including taxes and benefits, utilities, insurances, tax refunds, general operating expenses, etc.
(3)
Subject to the restrictions under Subsection B(2), the payment of a claim against the Town may be made from the Town treasury if the Town Clerk approves in writing the claim as a proper charge against the Town treasury. A claim against the Town is a proper charge against the Town treasury if the Clerk determines that all of the following conditions have been met:
(a)
Funds are available under the Town budget to pay the bill or
voucher.
(b)
The item or service covered by the bill or voucher has been
authorized by the proper official, department head, board or commission.
(c)
The item or service covered by the bill or voucher has been
supplied or rendered in conformity with the authorization.
(d)
The claim appears to be a valid claim against the Town.
(4)
The Town Clerk may require submission of proof to determine compliance with the conditions under Subsection B(3) prior to approval.
(5)
After determining that the conditions under Subsection B(3) have been met, the Clerk shall indicate approval of the claim by placing his or her signature on the bill or voucher. Upon approval of a bill or voucher under this procedure, the Clerk shall prepare and sign a check and have it countersigned by the Town Treasurer and the Town Chairperson, pursuant to § 66.0607, Wis. Stats. The Treasurer shall then mail or deliver the completed checks to the appropriate parties.
(6)
At least monthly, the Town Clerk shall file with the Town Board a
written list of claims approved pursuant to this subsection. The list
shall include the date paid, name of claimant, purpose, and amount.
(7)
The Town Board shall authorize an annual detailed audit of its financial
transactions and accounts by a public accountant licensed under Ch.
442, Wis. Stats., and designated by the Town Board.
Disbursements from the Town treasury shall be
made under § 66.0607, Wis. Stats. No claim, account or demand
for payment against the Town shall be paid until a voucher has been
filed with or prepared by the Town Clerk. Each check representing
a disbursement or transfer of Town funds must be signed by the Town
Clerk and Town Treasurer. Each check must also be signed by the Town
Chairperson.
In lieu of the personal signatures of the Town
Clerk, Town Treasurer and Chairperson, there may be affixed on order
checks the facsimile signatures of such persons adopted by them and
approved by the Town Board, but the use of the facsimile signature
shall not relieve such official from any liability to which he or
she is otherwise subject, including the unauthorized use thereof.
A.
PUBLIC CONTRACT
RESPONSIBLE BIDDER
Definitions. The following definitions shall be applicable
in this section:
A contract for the construction, execution, repair, remodeling
or improvement of any public work or building or for the furnishing
of materials or supplies, with an estimated cost greater than $10,000.
A person who, in the judgment of the Town Board, is financially
responsible and has the capacity and competence to faithfully and
responsibly comply with the terms of the public contract.
B.
Advertisement for bids. Except as provided in Subsections D and E, the Town may not enter into a public contract unless the Town Board, or a Town official or employee designated by the Town Board, advertises for proposals to perform the terms of the public contract by publishing a Class 2 notice under Ch. 985, Wis. Stats. The Town Board may provide for additional means of advertising for bids. Pursuant to the definition of "public contract" in Subsection A above, this advertising requirement does not apply to the purchase of equipment; it applies only to the purchase of materials or supplies expected to cost more than $10,000.
C.
Contracts to lowest responsible bidder. The Town Board shall let a public contract for which advertising for proposals is required under Subsection B to the lowest responsible bidder. Section 66.0901, Wis. Stats., applies to public contracts let under this section.
D.
Contracts with governmental entities. This section
does not apply to public contracts entered into by the Town with a
municipality, as defined under § 66.0301, Wis. Stats.
E.
Exception for emergencies. Section 60.47(5), Wis.
Stats., and this section are optional with respect to public contracts
for the repair and construction of public facilities when damage or
threatened damage to the facility creates an emergency, as declared
by resolution of the Town Board, that endangers the public health
or welfare of the Town. This subsection does not apply if the Town
Board declares that the emergency no longer exists.
F.
Application to work by Town. This section does not
apply to any public work performed directly by the Town.
A.
The Town Treasurer 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 Town
Board.
B.
Upon the payment of any money (except for taxes as
herein provided), the Treasurer shall make out a receipt in triplicate
for the money so received. The Treasurer shall charge the amount thereof
to the treasury and credit the proper account. The payment of the
money to any receiving agent of the Town or to the Town or to the
Treasurer shall be safeguarded in such manner as the Town Board shall
direct.
The Town Clerk and Town Treasurer 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, contemplated improvement,
floodplain status, violation of the building and health codes and
similar information. Any such information sought shall be provided
to the person requesting it on said form. The Town Clerk or Town Treasurer
shall collect a fee, as prescribed in the Town Fee Schedule,[1] payable at the time a request for compiling such information
on said form is made. The Town Clerk and Town Treasurer shall have
a minimum of three business days during the regular work week to satisfy
such requests. Neither the Town nor its officials assume any liability
when providing this service.
No agent of the Town having authority to employ
labor or to purchase materials, supplies or any other commodities
may bind the Town or incur any indebtedness for which the Town may
become liable without approval of the Town Board. Each such employment
or purchase order shall be drawn against a specific appropriation,
the money for which shall be available in the Town 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
Town Clerk shall keep a record of such employment and purchase orders
and shall charge them against the proper appropriation.
Billings by the Town 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 may 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 may be
employed each year by the Town, subject to the confirmation of the
Town Board, to conduct a detailed audit of the Town's financial transactions
and its books and to assist the Town Treasurer in the management of
the Town's financial affairs. These auditors may be employed on a
calendar-year basis. The books audited shall, in addition to the Town
financial records of the office of the Town Treasurer, include books
of any other boards, commissions, officers or employees of the Town
handling Town moneys.
A.
Pursuant to the authority of § 70.47(2),
Wis. Stats., the Town hereby imposes a penalty of 0.5% per month or
fraction of a month, in addition to the interest prescribed by § 70.47(1),
Wis. Stats., on all overdue or delinquent personal property taxes
retained for collection by the Town or eventually charged back to
the Town by the county for purposes of collection under § 74.42,
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.
A.
The Town Treasurer, in cooperation with the Town Board,
may invest any Town long-term funds and temporary funds not immediately
needed pursuant to §§ 66.0603 and 219.05, Wis. Stats.
B.
The Town Board and the Town Treasurer shall use the
following criteria in determining the financial options available
for investing the financial assets of the Town:
A.
Purpose. It is in the interest of the Town of Woodruff
to adopt a policy to ensure continuous prudent deposits and investments
of available Town funds. The Town Board of the Town of Woodruff establishes
the following policies in the public interest for the deposit and
investment of available Town funds.
B.
Public depositories.
(1)
Depositories. The Town Board shall, by ordinance or
resolution, designate one or more public depositories, organized and
doing business under the laws of this state or federal law and located
in Wisconsin, in which the Town Treasurer shall deposit all public
moneys received by him or her.
(2)
Limitations. The resolution or ordinance designating
one or more public depositories shall specify whether the moneys shall
be maintained in time deposits subject to the limitations of § 66.0603,
Wis. Stats., demand deposits or savings deposits and whether a surety
bond or other security shall be required to be furnished under § 34.07,
Wis. Stats., by the public depository to secure the repayment of such
deposits. Not more than $500,000 shall be deposited in any one public
depository, unless specifically authorized by the Town Board.
(3)
Deposits. The Town Treasurer shall deposit public
moneys in the name of the Town of Woodruff in such public depositories
designated by the Town Board and subject to the limitations hereinabove
set forth.
(4)
Withdrawals. Withdrawals or disbursements by the Town
Treasurer of moneys deposited in a public depository shall be made
as provided by § 66.0607, Wis. Stats. The Town Treasurer
is authorized, at his or her discretion, to process periodic payments
through the use of money transfer techniques as set forth in § 66.0607,
Wis. Stats.
C.
Investments.
(1)
Management. Subject to the provisions of this policy,
the Town Treasurer shall have control of and discretion in the investment
of all Town funds that are not immediately needed and are available
for investment.
(2)
Intent. It is the intent of the Town Board that the
Town Treasurer utilize a wise and prudent cash management system within
the level of his or her expertise in such a manner to ensure maximum
investment earnings while at the same time being able to respond promptly
to authorized expenditures. Safety, liquidity and yield will be the
prime requisites for the investment of Town funds.
(3)
Scope. This policy is limited in its application to
funds which are not immediately needed and are available for investment.
Other funds, the investment of which is subject to special federal
and/or state laws and regulations, shall be invested in accordance
with such laws and regulations to the extent they may be inconsistent
with the provisions of this policy.
(4)
Responsibility. In exercising his or her investment
responsibilities, the Town Treasurer shall exercise the care, skill,
prudence and diligence under the circumstances then prevailing that
a prudent person would exercise when acting in a similar capacity,
having the same resources, and familiar with like matters in the management
of a similar activity, with a like purpose.
(5)
Investments. The investment of Town funds shall be
in accordance with §§ 34.01(5) and 66.0603, Wis. Stats.,
as follows:
(a)
Certificates of deposit. Town funds may be invested
in certificates of deposit maturing within one year or less from the
date of investment issued by any banks, savings and loan associations
or credit unions which are authorized to transact business in the
State of Wisconsin. The financial institution must have been designated
as a public depository of the Town by resolution or ordinance of the
Town Board.
(b)
Government bonds and securities. Town funds
may be invested in United States government bonds or securities which
are direct obligations of or guaranteed as to principal and interest
by the federal government and bonds or securities which are obligations
of any agency, commission, board or other instrumentality of the federal
government, where principal and interest are guaranteed by the federal
government. The securities must be purchased through financial institutions
authorized to conduct business in the State of Wisconsin and placed
in safekeeping in a segregated account in the Town's name at any designated
public depository or approved financial institution.
(c)
Government investment pool. Town funds may be
invested in the Wisconsin Local Government Pool Investment Fund without
restriction as to the amount of deposit or collateralization.
(d)
Repurchase agreements. Town funds may be invested
in repurchase agreements, in financial institutions authorized to
conduct business in the State of Wisconsin. Repurchase agreements
can only be made in securities which are direct obligations of or
guaranteed as to principal and interest by the federal government
and securities which are obligations of an agency, commission, board
or other instrumentality of the federal government, where principal
and interest are guaranteed by the federal government. Securities
purchased by a repurchase agreement must be placed in safekeeping
in a segregated account in the Town's name at any designated public
depository or approved financial institution.
(e)
Wisconsin Investment Trust. Town funds may be
invested in the Wisconsin Investment Trust without restrictions as
to the amount of deposit or collateralization.
(f)
Savings deposit. Town funds may be temporarily
invested in savings deposits.
(g)
Securities. The Town Treasurer may invest in
private securities which are senior to, or on a parity with, a security
of the same issuer which is rated highest or second highest by Moody's
Investors Service, Standard & Poor's Corporation or other similar
nationally recognized rating agency.
D.
Miscellaneous.
(1)
Liability. Notwithstanding any other provision of
law, the Town Treasurer who deposits public moneys in any public depository,
in compliance with § 34.05, Wis. Stats., is, under the provisions
of § 34.06, Wis. Stats., relieved of any liability for any
loss of public moneys which results from the failure of any public
depository to repay to the public depositor the full amount of its
deposits, thus causing a loss as defined in § 34.01(2),
Wis. Stats.
(2)
Definitions. Words or phrases shall, insofar as applicable,
have the meaning set forth in § 34.01, Wis. Stats., as amended.
(3)
Conflicts. This section is enacted in accordance with
the provisions of Ch. 34 and § 66.0603, Wis. Stats. In case
of conflict, the state laws shall prevail.
A.
Purpose and intent. It is the declared intent of this
section that tax payments made in excess of the tax bill amounts shall
be refunded pursuant to the procedures established under this section
within 15 business days of payment. Further, it is the declared intent
that this policy shall be in full force and effect upon adoption by
the Town Board, with the purpose of complying with § 74.11,
Wis. Stats.
B.
Authority. This section is adopted pursuant to the
authority granted to town boards under § 60.44(2), Wis.
Stats., to adopt an alternative claim procedure for approving financial
claims against the Town which are in the nature of bills.
C.
Required procedures of Treasurer upon payment of excess
amount over tax bill amount.
(1)
Pursuant to § 60.34, Wis. Stats., upon receipt
of tax payments in excess of the tax bill, the Town Treasurer shall
deposit as soon as practicable all payments in the name of the Town
in public depositories designated by the Town Board.
(2)
Upon verification by the Town Treasurer that the payment
as deposited has cleared and not been returned as insufficient funds,
but not later than 10 days after depositing, the Treasurer shall notify
the Town Clerk, in writing, the name and mailing address of the taxpayer
for whom a refund in excess of the tax bill amount is due, the amount
of the refund in excess of the tax bill, the date payment was received,
and a statement that the payment as made has cleared and not been
returned as insufficient funds.
D.
Required procedure of Clerk upon notification from
Treasurer of excess payments of tax bill amount.
(1)
Upon written notification from the Town Treasurer
that a taxpayer has made a tax payment in excess of the tax bill amount,
the Town Clerk shall issue the normal authorization for payment of
the refund of the excess amount over the tax bill amount upon finding
the following:
(a)
Funds are available to pay the bill, assuming
the tax payment has cleared and not been returned as is evidenced
by the Treasurer's notice.
(b)
The Town Board has authorized the refund of
excess tax payments in the amount of $5 or more. If the refund amount
is less than $5, the taxpayer must request the refund in writing to
receive it.
[Amended 10-23-2008]
(c)
The refund is due in the amount noticed by the
Town Treasurer as a tax payment in excess of the amount of the tax
bill.
(d)
The refund is a valid claim against the Town,
being a payment in excess of the tax bill amount.
(2)
Further, the Town Clerk shall prepare monthly, to
be submitted to the Town Board at each monthly Board meeting, a list
of claims paid under this procedure, listing the amount of the claim,
the date paid, the name of the taxpayer/claimant, and that the payment
was a refund for excess tax payment.
E.
Issuance of disbursement from local treasury. Upon approval of proper authorization by the Town Clerk under the procedures listed in Subsection D, a refund check payable to the taxpayer/claimant named in the authorization and in the amount approved shall be written by the Town Clerk and countersigned by the Town Treasurer and the Town Chairperson, pursuant to § 66.0607, Wis. Stats., shall be issued not later than 15 business days from the date the tax payment was received by the Town Treasurer as noticed by the Town Treasurer in Subsection C.
F.
Mailing or delivery of refund check to taxpayer/claimant.
Upon issuance of the proper countersigned refund check, pursuant to
the procedures in this section, the refund check shall be delivered
to the taxpayer/claimant or mailed to the last known mailing address
of the taxpayer/claimant by the Town Clerk.
A.
GROSS RECEIPTS
HOTEL or MOTEL
TRANSIENT
Definitions. The following definitions shall be applicable
in this section:
Has the meaning as defined in § 77.51(4)(a), (b)
and (c), 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, 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, including mobile homes as defined in § 66.0435(1)(d),
Wis. Stats., rented for a continuous period of more than one month
and accommodations furnished by any hospitals, sanatoriums, 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.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodation available
to the public.
B.
Room tax established. Pursuant to § 66.0615,
Wis. Stats, a tax is hereby imposed on the privilege and service of
furnishing 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 the
use of the accommodations. Such tax shall be at the rate of 5.5% of
the gross receipts from such retail furnishing of rooms or lodging.
Such tax shall not be subject to the selective sales tax imposed by
§ 77.52(2)(a)1, Wis. Stats.
[Amended 9-27-2022]
C.
Collection and distribution.
(1)
Collection. This section shall be administered by
the Town Treasurer. Each calendar year shall be divided into four
quarters. The tax imposed for the months of January, February and
March shall constitute the first quarter. Those obligated to collect
the tax shall file, with the Town Treasurer, the amount of taxes imposed
for such period and such other information as the Town Treasurer deems
necessary and appropriate. The tax due shall be paid with such filing.
The filing and payment of tax shall be made within 15 days following
the end of each quarter. Every person required to file such quarterly
return shall also file an annual return. Such annual return shall
be filed within 30 days following the close of each calendar year.
The annual return shall summarize the quarterly returns, reconcile
and adjust for errors in the quarterly returns, and shall contain
such other additional information as the Town Treasurer requires.
All returns shall be made on forms prescribed by the Town Treasurer.
All returns shall be signed by the person required to file a return
or his, her or its duly authorized agent. Returns need not be verified.
The Town Treasurer may, for good cause shown, extend the time for
filing a return, but such extension shall not exceed 30 days from
the date on which the filing was due. Such extension may be granted
only for good and sufficient cause.
(2)
Distribution of tax. The room tax shall be allocated
as follows:
(a)
Twenty-five percent of the tax collected shall
be retained for the cost of administration, maintenance and improvement
of recreational facilities and promotional projects.
(b)
Seventy-five percent shall be distributed to
the Minocqua-Arbor Vitae-Woodruff Room Tax Commission to promote and
develop tourism and such other purposes as may be set forth in § 66.0615,
Wis. Stats., as amended from time to time. Payments to such Commission
shall be made within 30 days after the close of each calendar quarter.
D.
Permits.
(1)
Permit required. No business shall be operated in
the Town of Arbor Vitae, Minocqua or Woodruff which requires the payment
of room tax, as set forth in this section, unless a permit for that
business has been issued by the respective Town Treasurer.
(2)
Application required. Every person and organization
furnishing rooms or lodging defined herein shall file an application
with the respective Town's Treasurer for a permit for each place of
business. Applications for a permit shall be made upon a form prescribed
by the Town Treasurer. The application shall include the name under
which the applicant transacts or intends to transact business, the
location of his or her place of business and such other information
as the Town Treasurer requires. The application shall be signed by
the owner of the business or his or her authorized agent. An application
fee as provided in the Town Fee Schedule[1] shall be paid to the Town Treasurer at the time of filing
the application.
(3)
Duration of permit. Permits shall be issued annually
and shall be applied for at the appropriate Town office in which the
business is or will be located (Arbor Vitae, Minocqua or Woodruff).
The permit shall be applied for prior to June 1 of each year for which
the permit will be in effect and will be in effect from July 1 of
that year until June 30 of the following year. It shall be the responsibility
of the business owner or his or her authorized agent to apply for
this permit annually with the respective Town Treasurer. There shall
be no refund or prorating of the permit fee should the business change
ownership during the year the permit is in effect. Change of ownership
will require the new owner of the business to obtain a permit prior
to beginning operation of the business.
(4)
Granting, displaying of permits. Upon receipt of an
application for a permit, properly completed, the Town Treasurer shall
grant and issue to each applicant a separate permit for each place
of business within the respective Town. Such permit is not assignable
and is valid only for the person or organization to whom or to which
it is issued and only for the transaction of business at the place
designated therein. The permit shall at all times be displayed in
a conspicuous location at the place of business for which it has been
issued.
E.
Revocation and suspension. If any person or organization
fails to comply with this section, the Town Treasurer shall, upon
10 days' written notification to such person or organization and after
affording such person or organization the opportunity to show cause
why his, her or its permit should not be revoked, revoke or suspend
any and all of the permits issued to such person or organization.
The Town Treasurer shall give written notice to such person or organization
of the suspension or revocation. No new permit shall be issued, following
such revocation, unless the Town Treasurer is satisfied that the former
holder of the permit will comply with the provisions of this section.
A fee as provided in the Town Fee Schedule[2] shall be imposed for the renewal or issuance of a permit
following such suspension or revocation.
F.
Sale of business. If any person or organization liable
for tax hereunder sells out his, her or its business, the new owner
shall require the seller to withhold a sufficient amount of the purchase
price to cover unpaid room taxes until the former owner produces a
receipt from the Town Treasurer showing all taxes have been paid or
certificates showing that no amount is due. If such new owner fails
to require the seller to withhold such amount of tax from the purchase
price as required herein, such new owner shall become personally liable
for all unpaid room tax owed by the prior owner.
G.
Audit. If the Town 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, the Town Treasurer may inspect
and audit the financial records of the person or organization required
to file such return, pertaining to the furnishing of accommodations,
to determine whether the correct amount of room tax is assessed and
whether the room tax return is correct. Such audit may be made as
follows:
(1)
Office audit. The Town Treasurer may, by office audit,
determine the tax required to be paid to the Town or the refund due
to any person or organization under this section. This determination
may be made on the basis of the facts contained in the return being
audited or on the basis of any other information in the Treasurer's
possession. One or more such office audit determinations may be made
of the amount due for any person or organization, or for more than
one period.
(2)
Field audit. The Town Treasurer may, by field audit,
determine the tax required to be paid to the Town or the refund due
to any person or organization under this section. Such determination
may be made upon the basis of the facts contained in the return being
audited or upon any other information within the Treasurer's possession.
The Treasurer is authorized to examine and inspect the books, records,
memoranda and property of any person or organization in order to verify
the tax liability of that person or organization or of another person
or organization. Nothing herein shall prevent the Town Treasurer from
making a determination of a tax at any time.
(3)
Failure to permit inspection and audit. If any person
or organization who or which is required to file a room tax return
fails to comply with a request to inspect and audit the person or
organization's financial returns, as set forth hereunder, such person
or organization shall forfeit an amount equal to 5% of the tax determined
to be due in addition to payment of such tax.
(4)
Completion of audit. Upon completion of the audit,
as set forth herein, the Town Treasurer shall notify the person or
organization from whom or from which the room tax is due of the amount
of the tax which is due and the penalty. The notice from the Town
Treasurer shall advise the person or organization that he, she or
it is required to file a return and to pay the penalty as set forth
herein.
H.
Penalty. If any person or organization fails to file a return as required by this section, the Town Treasurer shall make an estimate of the amount of the gross receipts as defined herein. Such estimate shall be made for the period for which said person or organization failed to file a return and shall be based on any information in the Town Treasurer's possession or that may come into his or her possession as set forth in Subsection G(1) and (2). On the basis of this estimate the Treasurer shall compute and determine the amount required to be paid to the Town, adding to the sum that is arrived at interest and penalties as set forth herein. One or more such determinations may be made for one or for more than one period.
I.
Interest penalty. All unpaid and delinquent taxes
under this section shall bear interest at a rate of 10% 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 or deposited with the Treasurer.
J.
Failure to pay tax. If the tax required to be paid
by this section is not paid by the due date, or any extension date
if one has been granted, in addition to the interest penalty set forth
herein, the entire tax finally determined to be due shall be subject
to a penalty of 25% of the tax due for the previous year or $5,000,
whichever is less.
K.
Records required. Every person or organization liable
for the tax imposed by this section shall keep or cause to be kept
such records, receipts, invoices and other pertinent papers, and in
such forms, as the Treasurer requires.
L.
Confidentiality. All tax returns, schedules, exhibits,
writings or audit reports relating to such returns on file with the
Treasurer shall be confidential; provided, however, that the Treasurer
may divulge their contents to persons using the information in discharge
of duties imposed by law or of the duties of their office or by order
by a court. The Town may, from time to time, publish statistics as
to room tax collections, provided that such statistics are classified
so as not to disclose the identity of particular returns.
M.
Enforcement. Any person or organization who or which
is required to obtain a permit as set forth herein who or which fails
to obtain a permit or who or which violates any other provision of
this section shall be subject to a forfeiture not to exceed $250.
Each day, or portion thereof, that such violation continues is hereby
deemed to constitute a separate offense.
