[Amended 6-5-2003 by Ord. Nos. 14-03
and 15-03]
A.
Authority. This section was enacted pursuant to Wis.
Stat. §§ 62.11(5) and 66.0627, Wis. Stats.
B.
Lien for special charges. Any delinquency in the payment
of special charges for current services provided to the owner or occupant
of any property shall constitute a lien upon the property served and
shall be placed on the real estate tax roll and collected with real
estate taxes levied and assessed against the property in accordance
with the procedures set forth in this section.
C.
Procedure. The Village Clerk-Treasurer shall, on October
15 of each year, give notice to the owner or occupant of each parcel
or lot for which there has been assessed special charges for current
services during the year preceding October 1 and for which all, or
a part of, the charges remain unpaid as of October 1. The written
notice shall state the amount still owed, shall identify the current
service for which the charge has been assessed, and shall state that
unless the amount is paid by November 1, an additional penalty of
10% of the amount in arrears will be added thereto. Notice shall further
provide that unless the amount in arrears, plus the penalty, is paid
by November 15, the amount will be levied as a tax on the lot or parcel
served and for which payment is delinquent. On November 16, the Village
Clerk-Treasurer shall certify a list of all parcels or lots for which
payments are in arrears and for which notice has been given, including
the amount of the arrears, together with any penalty added thereto.
Such delinquent amounts, including any penalty, shall thereupon become
a lien upon the property and shall be collected as provided in § 66.069(1)(b),
Wis. Stats.
D.
Appeal. The owner or occupant of any parcel or lot for which assessment for special charges for current services is proposed to be levied may appeal the proposed assessment by filing with the Village Clerk-Treasurer a written notice of appeal not later than October 31 of the year in which notice of the proposed assessment is issued to the owner or occupant as provided in Subsection C above. The Village Clerk-Treasurer, upon receipt of any such notice of appeal, shall forward the notice of appeal to the Village Board, and the Village Board shall, not later than November 15, schedule and hear the appeal.
E.
CURRENT SERVICES
(1)
(2)
SPECIAL CHARGES
Definitions. As used in this section, the following
terms shall have the meanings indicated:
[Amended 7-8-2003 by Ord. No. 20-03; 10-22-2018 by Ord. No. 5-18]
Include, without limitation because of enumeration, charges
of snow and ice removal, weed elimination, repair of sidewalks or
curbs and gutters which have not otherwise been assessed against the
lot or parcel in question, garbage and refuse disposal charges, sewer
service charges, water service charges, and any fees due from the
owner or occupant of any lot or parcel where such fees relate to inspection
services provided by the Village for building, planning, engineering,
police, emergency government services, including ambulance service,
fire services, or Fire Department reinspections due to noncompliance.
The term "current services" shall also include, without limitation
because of enumeration, charges incurred by the Village for the maintenance
of sidewalks, public trails, streets or other public rights of way,
as well as the cost of maintaining or repairing any stormwater drainage
system, including detention and retention ponds, if the Village Board
determines that the cost of maintenance and repair was assumed by
a developer, the property owners and/or a homeowners association,
under the terms of any development agreement, stormwater maintenance
agreement, or similar contract entered into between the developer
and the Village of Johnson Creek, or in those circumstances where
the maintenance and repair was a condition of approval of any plat
or certified survey map which includes the sidewalk, a public trail,
street, or other public right of way, or the stormwater detention
and/or retention ponds.
Those charges made by the Village as determined in accordance
with standards and charges established by the Village Board from time
to time.
[Amended 7-8-2003 by Ord.
No. 20-03]
The Village Clerk-Treasurer shall make certain
that the amount of state, county, school and local taxes is computed
and levied and that the proper information is given timely to the
taxpayers and proper officials.
[Added 7-8-2003 by Ord.
No. 20-03]
A.
Payment installments. All real estate taxes levied
pursuant to this Code and the Wisconsin Statutes may be paid in two
installments. The first shall be paid on or before January 31 to the
Village Clerk-Treasurer. The second installment shall be paid on or
before July 31 to the Jefferson County Treasurer, in accordance with
the provisions of § 74.11, Wis. Stats.
B.
Personal property taxes.
(1)
Pursuant to § 74.47(1), Wis. Stats., a penalty
of 1% per month or fraction of a month beginning from the preceding
January 1 shall be paid on any overdue or delinquent personal property
taxes. All taxes on personal property shall be paid on or before the
last day of January pursuant to § 74.11(4), Wis. Stats.
(2)
Immediately upon the sale or transfer of a business,
the Village Clerk-Treasurer shall require advanced payment of all
personal property taxes based on the previous year's mill rate multiplied
by the current year's valuation of the premises, property or business.
[Added 7-8-2002 by Ord. No. 03-02]
A.
Purpose. Under § 66.0615, Wis. Stats., a
tax is hereby imposed on the service of furnishing, at retail, rooms
or lodging to transients by hotel keepers, motel operators, and other
persons furnishing accommodations to the public, irrespective of whether
membership is required for use of the accommodations. Such tax rate
shall be as follows:
(1)
Five percent of the gross receipts from retail furnishing
of rooms and lodging from the period beginning July 1, 2002, to June
30, 2004.
(2)
Six percent of the gross receipts from retail furnishing
of rooms and lodging from the period beginning July 1, 2004, to June
30, 2006.
(3)
Seven percent of the gross receipts from retail furnishing
of rooms and lodging from the period beginning July 1, 2006, to June
30, 2008.
(4)
Eight percent of the gross receipts from retail furnishing
of rooms and lodging from the period beginning July 1, 2008, and thereafter.
B.
Definitions. "Hotel," "motel" and "transient" have
the meaning given in § 77.52(2)(a)1, Wis. Stats.
C.
Exemption from selective sales tax. The room tax shall
not be subject to the selective sales tax imposed by § 77.52(2)(a)1,
Wis. Stats., and is not imposed on sales to the federal government
and persons listed under § 77.54(9a), Wis. Stats.
D.
Reports. Each retailer engaged in furnishing accommodations,
rooms, or lodging, as defined in this section, shall submit a quarterly
report within 30 days from the end of each quarter to the Village
Clerk-Treasurer's office showing the gross receipts from furnishing
such accommodations, rooms, or lodging, along with a copy of his state
sales tax report for such quarter, and shall pay the Village the amount
of room tax, as indicated by such report, and in accordance with the
terms of this section.
E.
Collection of tax. As a means of enforcing the collection
of any room tax imposed under this section, the Village may, if it
has probable cause to believe the correct amount of room tax has not
been assessed or the tax return is not correct, inspect and audit
the financial records of any person, subject to this section, pertaining
to the furnishing of accommodations to determine whether the correct
amount of room tax is assessed and any room tax return is correct.
F.
Forfeiture. A forfeiture as provided in Chapter 60, Penalties, shall be imposed on any person subject to this section who fails to comply with a request to inspect and audit the person's financial records under this section.
G.
Unpaid taxes. All unpaid taxes shall be deposited in an escrow account maintained at a bank or similar financial institution by the person charged with the responsibility for collecting the taxes. A copy of records evidencing deposits into the account shall be provided to the Village monthly, together with the quarterly reports required to be submitted in accordance with Subsection D of this section. Any taxes which are not paid when due as provided in this chapter shall accrue interest at the rate of 1% per month from the due date of the return and continuing through the date of payment. A forfeiture as provided in Chapter 60, Penalties, shall be imposed on every taxpayer who fails to pay such room tax when due.
[Amended 5-12-2008 by Ord. No. 08-08]
H.
False or fraudulent return. 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 as provided in Chapter 60, Penalties, shall be paid in addition to the tax, interest, and late filing penalty.
I.
Confidentiality of reports.
(1)
All information and records filed with the Village
Clerk-Treasurer by any taxpayer under this section shall be confidential,
and nothing in such reports filed shall be given out to any person
by the Village Clerk-Treasurer or his associates.
(2)
This prohibition with reference to releasing information
shall not apply to persons obtaining such information in the discharge
of their duties imposed by law or of the duties of their office or
by order of a court. The Village Clerk-Treasurer may provide for the
publication of statistics classified so as not to disclose the identity
of particular returns.
J.
Tourism and promotion.
[Added 11-16-2015 by Ord.
No. 10-15]
(1)
Tourism and Promotion Commission created. The Village of Johnson
Creek Tourism and Promotion Commission ("Commission") is hereby created.
The Commission shall consist of five voting members and the Village
President or the Village President's designee serving in an ex
officio capacity. Each member of the Commission shall be appointed
by the Village President and shall be confirmed by a majority vote
of the Village Board who are present when the vote is taken. One of
the Commission members shall be the owner or operator, or the designee
of the owner or operator, of a lodging facility that collects the
room tax described in this section and that is located in the Village
of Johnson Creek for which the room tax is collected. The Commission
shall meet regularly, and from among its members shall elect a Chairperson,
a Vice Chairperson and a Secretary. Effective as of January 1, 2018,
one Commission member should be appointed annually, and the remaining
four commissioners shall be appointed through staggered two-year terms;
provided, however, that the term of two of the commissioners to be
appointed January 1 to a two-year term effective January 1, 2018 shall
end on December 31, 2018.
[Amended 8-28-2017 by Ord. No. 9-17]
(2)
Allocation and use of room tax. Room tax is collected by the Village
in accordance with this section and § 66.0615, Wis. Stats.,
except for those amounts of room tax which the Village is authorized
to retain for general purposes, which shall be forwarded to the Commission.
The Commission shall use such funds for the purpose of tourism promotion
and development. As used herein, the term "tourism promotion and development"
means any of the following that are significantly used by transient
tourists and reasonably likely to generate paid overnight stays at
any establishment required to collect and remit to the Village the
room tax established by this section:
(a)
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.
(b)
Transient tourist informational services.
(c)
Tangible municipal development, including a convention center.
(3)
The Commission shall submit to the Village Board annually, not later
than September 1 of each year, a detailed report of the amount of
room tax revenues received by the Commission and the purpose or purposes
for which the revenues were spent. The report shall include such information
as may be required by the Village, from time to time, so as to allow
the Village to submit all reports and information necessary to complete
and submit timely filings required by the Department of Revenue or
any other state agency charged with the responsibility of administering
and regulating the collection and use of room tax revenues.
(4)
Any member of the Tourism and Promotion Commission may participate, by telephone, in any meeting of the Tourism and Promotion Commission in accordance with the provisions of § 8-12 of the Municipal Code. In the event the Tourism and Promotion Commission is chaired by the Village President's designee, then the designee shall either grant or deny any request for participation by telephone applying the standards and procedures established by § 8-12 of the Municipal Code.
[Added 4-18-2017 by Ord.
No. 5-17]
[Added 4-25-2011 by Ord. No. 06-11]
A.
The Village Clerk shall be charged with the enforcement of all ordinances
relating to licenses unless other provision is made by the Village
Board for the enforcement.
B.
The payment of all real estate taxes, personal property taxes, special assessments, and room taxes imposed pursuant to § 15-18 of these ordinances, all forfeitures or judgments resulting from conviction for violation of any Johnson Creek General Ordinance excepting moving violations, and all other judgments due and owing from any application for any license or permit provided for in these ordinances, and any of the same relating to the property or business previously licensed if the new license is granted consequent or conditionally upon the sale or transfer of the business or stock in trade or furnishings or equipment of the premises or of the ownership or control of a corporation is a condition precedent to the granting of such license or permit. If the personal property tax bill has not been issued, the Treasurer shall require advance payment based on the previous year's mill rate multiplied by the premises' or property's or business current year's valuation. No license or permit application shall be granted until the Treasurer has certified on the application that all required payments have been made.
C.
Alleged errors in amounts claimed to be due the Village may be appealed
to the Village Board. The Village Board shall review any matter for
which a review or appeal procedure has been provided by statute or
other ordinance. Within five days of being informed of an amount claimed
due, the person seeking review shall pay the amount claimed and file
a written notice of appeal with the Clerk stating the basis for the
appeal and specifying the alleged error. Upon payment, the applicant
may file the application for the license or permit if otherwise qualified.
As soon as practicable, the Village Board shall hold a hearing at
which the person shall present evidence to substantiate the claimed
error, call witnesses in his/her own behalf, may cross-examine witnesses
and may be represented by legal counsel. After holding the hearing,
the Village Board shall by majority vote make findings of fact and
conclusions and shall correct any established errors. Any amount improperly
required paid shall be refunded promptly, together with interest at
the rate of 12% per annum from the date the amount was paid to the
Village to the date of refund.
