[HISTORY: Adopted by the Common Council of the City of Franklin 8-5-1997 by Ord. No. 97-1461 as Secs. 3.05 and 3.15 through 3.17 of the 1997 Code. Amendments noted where applicable.]
Aggregate tax stated on roll. Pursuant to § 70.65(2), Wis. Stats., the Clerk shall, in computing the tax roll, insert only the aggregate amount of state, county, local, school and other general property taxes minus credits applied under § 79.10(9), Wis. Stats., except credits determined under § 79.10(7m), Wis. Stats., 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 against whom the tax is levied. Each tax bill or receipt shall show the purpose for which the taxes are to be used, giving the breakdown for state, county, local, school and other general property taxes. The tax roll shall indicate all corrections made under § § 70.43 and 70.44, Wis. Stats.
Tax receipts. Pursuant to § 74.08, Wis. Stats., the City Treasurer shall enter in each tax receipt given by the County Clerk for the payment of taxes the name of the person paying the taxes, if that person is not the owner of the property taxed, the date of payment and the aggregate amount of taxes paid. Tax receipts shall be signed and a duplicate kept by the City Treasurer after noting the payment of taxes upon the tax roll. The Treasurer shall then deliver the receipt to the appropriate person.
Property taxes, annual, realty and improvements on leased land installments. All personal property taxes, except those upon improvements on leased land, shall be paid on or before January 31 next following the receipt of the tax roll upon which such taxes appear by the City Treasurer, and all real estate taxes and personal property taxes upon improvements on leased land shall be paid as provided in this section.
Installment payments. Every person, corporation or entity charged with real estate taxes or personal property taxes upon improvements on leased land on a tax roll in the hands of the City Treasurer shall pay to such Treasurer the full amount thereof on or before January 31 next following the receipt of such tax roll by such Treasurer, or the taxpayer may pay such taxes in three installments as follows:
The first installment shall be equal to 50% of the total amount of such taxes charged and shall be paid to the City Treasurer on or before January 31.
The second installment shall be equal to 25% of the total amount of such taxes charged and shall be paid to the City Treasurer on or before March 31.
The third and final installment shall be equal to 25% of the total amount of such taxes charged and shall be paid to the City Treasurer on or before May 31.
No installment shall be less than $100 if the total tax exceeds $100 or less than the total amount of the tax if the same does not exceed $100.
Special assessments. 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. The payment of special assessments, special charges and special taxes may be made in three installments, as provided in Subsection B above, if authorized by a two-thirds vote of the Common Council.
Delinquent first installment. If the first installment of real property taxes, personal property taxes on improvements on leased land or special assessments, special charges or special taxes to which the installment option under Subsection B above pertains is not paid on or before January 31, the entire amount of the unpaid taxes, special assessments, charges or taxes, to which an installment option pertains on that parcel, is delinquent as of February 1.
Delinquent second or third and final installment. If the second or the third and final installment payment of real property taxes, personal property taxes on improvements on leased land or special assessments, charges or taxes to which an installment option pertains is not paid by the due date specified under Subsection B above, the entire amount of the remaining unpaid taxes or special assessments to which an installment option pertains on that parcel is delinquent as of the first day of the month after the payment is due, and interest and penalties are due under Subsection G below.
Delinquent annual payment.
If all special assessments, special charges, special taxes and personal property taxes to which an installment option under Subsection B above does not pertain, and that are due under Subsection A above, are not paid in full on or before January 31, the amounts unpaid are delinquent as of February 1.
If any special assessments or special charges or special taxes are entered in the tax roll as charges against a parcel of real property and are delinquent, the entire amount of real property taxes on that parcel which is unpaid is delinquent as of February 1.
Payment of delinquent payments, interest and penalties.
All real property taxes, special assessments, special charges and special taxes that become delinquent and are 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 City Treasurer.
Payment priority. If the City Treasurer receives a payment from a taxpayer which is not sufficient to pay all amounts due, the Treasurer shall apply the payment to the amounts due, including interest and penalties, pursuant to § 74.12(11), Wis. Stats., as amended from time to time.
Interest and penalties on delinquent payments.
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.
Penalties. In addition to the interest under Subsection I(1), there is hereby imposed a penalty of 0.5% per month or fraction of a month on any delinquent general property taxes, special assessments, special charges and special taxes included in the tax roll which are delinquent. This penalty shall apply to any property taxes, special assessments, special charges and special taxes that are delinquent on the effective date of this section.
Effective date. This section shall take effect and be in force after its passage and publication and from January 1, 1996, for the calendar year 1996 and all years thereafter until amended or repealed, pursuant to § 74.12(1)(a), Wis. Stats.
Pursuant to the authority of § 74.80(2)(a), Wis. Stats, the City hereby imposes a penalty of 0.5% per month or a fraction thereof in addition to the interest prescribed by § 74.80(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.
This penalty of 0.5% per month or fraction thereof shall apply to any personal property taxes which are overdue or delinquent on the effective date of this section or which subsequently becomes due or delinquent.
[Amended 12-15-1998 by Ord. No. 98-1526; 3-5-2002 by Ord. No. 2002-1708; 12-6-2016 by Ord. No. 2016-2244]
Definitions. As used in this section, the following terms shall have the meanings indicated:
- HOTEL or MOTEL
- 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 § 101.91(10), Wis. Stats., manufactured homes as defined in § 101.91(2), Wis. Stats., and recreational vehicles as defined in § 340.01(48r), 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. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.
- A person, firm or association of any kind which owns a hotel or motel as defined in this section.
- TOURISM PROMOTION and TOURISM DEVELOPMENT
- Any of the following that are significantly used by transient tourists and reasonably likely to generate paid overnight stays at more than one establishment on which room tax may be imposed:
- (1) Marketing projects, including advertising media buys, creation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, or motorcoach groups.
- (2) Transient tourist informational services.
- (3) Tangible municipal development, including, but not limited to, a convention center.
- Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public.
Tax imposed. Pursuant to the authority of § 66.0615(1m)(a), Wis. Stats., the City hereby imposes a tax in the amount of 6% of gross receipts from the lease or rental of a hotel or motel to transient persons within the City. Any tax so imposed shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1, Wis. Stats.
Every operator covered by this section shall submit a quarterly report to the City Clerk showing the gross receipts from furnishing accommodations, together with a copy of the state sales tax report for the business and the tax due to the City. The report, state sales tax report and tax shall be submitted quarterly by not later than 30 days from the end of each calendar quarter for the receipts of the past calendar quarter. The quarterly report shall be signed by the operator under penalty of perjury.
The operator may retain 5% of the tax collected for administration up to $50 per quarterly submittal, if the complete submittal is received by the City by the due date.
Creation. There is hereby created a City of Franklin Tourism Commission to coordinate tourism promotion and development in the City.
Composition. The Commission shall consist of five members. At least one Commissioner shall represent the Wisconsin hotel and motel industry. Commissioners shall be appointed by the Mayor and confirmed by the Common Council.
Term. Commissioners shall serve for a one-year term expiring on January 1 at the pleasure of the Mayor. Commissioners may be reappointed.
Officers. The Commission shall elect a Chairperson, Vice Chairperson and Secretary at the first meeting held after January 1 of each year.
Meetings. The Commission shall meet regularly and conduct its proceedings in accordance with Robert's Rules of Order.
Pursuant to § 66.0615(1m)(dm) Wis. Stat., the City shall appropriate the following funds to be spent by Tourism Commission:
For the fiscal year 2017, the greater of either 30% of current year revenues or any funds exceeding the amount of room tax revenue retained by the City in the 2014 fiscal year.
For the fiscal year 2018, the greater of either 30% of current year revenues or any funds exceeding the amount of room tax revenue retained by the City in the 2013 fiscal year.
For the fiscal year 2019, the greater of either 30% of current year revenues or any funds exceeding the amount of room tax revenue retained by the City in the 2012 fiscal year.
For the fiscal year 2020, the greater of either 30% of current year revenues or any funds exceeding the amount of room tax revenue retained by the City in the 2011 fiscal year.
For the fiscal year 2021 and thereafter, the greater of either 30% of current year revenues or any funds exceeding the amount of room tax revenue retained by the City in the 2010 fiscal year.
The City adopts by reference the enforcement provisions in § 66.0615, Wis. Stat., as amended from time to time, including:
If a 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, inspect and audit the financial records of any person/operator pertaining to the furnishing of accommodations to determine whether the correct amount of room tax is assessed and whether any room tax return is correct.
There shall be a forfeiture of 5% of the tax due for failure to comply with a request to inspect or audit.
The City Clerk shall utilize his or her best judgement to determine the tax due if the operator fails, neglects or refuses to furnish a complete report within 60 days of the date it is due.
The amount of tax which the Clerk determines is due under Subsection F(1)(c) is additionally subject to 1% per month payment of the unpaid balance. No refund or modification of the amount may be made until the operator files a correct report and allows the City to inspect and audit the accommodation's financial records.
The Common Council may subject any operator who fails to pay a tax when due an assessment of up to 25% of the room tax due or $5,000, whichever is less.
If a false or fraudulent report is filed with the intent to evade the tax imposed, the Common Council may additionally subject the operator to an assessment of 50% of the tax due.
Upon conviction for violation of any provision of this section, the court shall impose the above amounts as forfeitures and order the payment of the forfeiture, tax and cost of prosecution and, in default of payment of the forfeiture tax and cost of prosecution, may order the operator imprisoned for up to 90 days in the county jail.