Village of Pleasant Prairie, WI
Kenosha County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Village Board of the Village of Pleasant Prairie 5-2-1988 as §§ 3.01, 3.11 and 3.12 of the 1988 Code. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 11.
Budget and finance — See Ch. 23.
[Amended 3-20-2000 by Ord. No. 00-26]
A. 
Tax roll. The Village Clerk shall prepare the tax roll, which shall contain the information required under § 70.65(2), Wis. Stats., and the format of the tax roll shall conform to the form prescribed by the Department of Revenue under § 70.09(3), Wis. Stats.
B. 
Property tax bills. The Village Clerk shall prepare the real and personal property tax bills prescribed by the Department of Revenue. The tax bills shall contain the information required under § 74.09(3), Wis. Stats., and shall be mailed to each property tax payer or the taxpayer's designee as prescribed in § 74.09(5), Wis. Stats.
C. 
Tax receipts. Pursuant to § 74.07, Wis. Stats., the Village Treasurer shall collect the general property taxes, special assessments, special taxes and special charges indicated on the tax bills. The Village Treasurer shall enter in each tax receipt for the payment of taxes the name of the person paying, 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 Village Treasurer after noting the payment of taxes upon the tax roll. The Village Treasurer shall then deliver the receipt to the appropriate person.
[Amended 4-18-2005 by Ord. No. 05-13]
If any personal property taxes assessed are not paid in full on or before the date fixed by law, such taxes or any portion thereof shall be delinquent and shall be collected together with interest thereon at 1.5% per month after the final date of payment fixed by law.
[Amended 3-4-2002 by Ord. No. 02-13; 4-18-2005 by Ord. No. 05-13; 11-6-2017 by Ord. No. 17-59]
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
GROSS RECEIPTS
Has the meaning, insofar as applicable, as defined in § 77.51(4)(a), (b) and (c), Wis. Stats.
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, hotels, tourist homes or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building in which accommodations are available to the public, except accommodations rendered for a continuous period of more than 30 days and accommodations furnished by 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.
LODGING MARKETPLACE
An entity that provides a platform through which an unaffiliated third party offers to rent a short-term rental to an occupant and collects the consideration for the rental from the occupant.
[Added 9-17-2018 by Ord. No. 18-43]
OCCUPANT
A person who rents a short-term rental through a lodging marketplace.
[Added 9-17-2018 by Ord. No. 18-43]
OWNER
The person who owns the residential dwelling that has been rented on a short-term basis.
[Added 9-17-2018 by Ord. No. 18-43]
RESIDENTIAL DWELLING
Any building, structure, or part of the building or structure, that is used or intended to be used as a home, residence, or sleeping place by one person or by two or more persons maintaining a common household, to the exclusion of all others.
[Added 9-17-2018 by Ord. No. 18-43]
SHORT-TERM RENTAL
A residential dwelling that is offered for rent for a fee and for fewer than 29 consecutive days.
[Added 9-17-2018 by Ord. No. 18-43]
TRANSIENT
Any person residing for a continuous period of less than 30 days in a hotel, motel or furnished accommodations available to the public.
B. 
Room tax imposed.
[Amended 9-17-2018 by Ord. No. 18-43]
(1) 
Pursuant to § 66.0615, Wis. Stats., a tax is imposed on the privilege and service of furnishing at retail rooms or lodging to transients and occupants by hotel keepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for the use of the accommodations. The tax imposed under this subsection may be collected from the consumer or user, but may not be imposed on sales to the federal government and persons listed under § 77.54 (9a), Wis. Stats. The Village will also not impose and collect a room tax from the owner of a short-term rental if the short-term rental that is rented through the lodging marketplace and the lodging marketplace has already collected the room tax from the occupant and has forwarded it to the Village. Such tax shall be at the rate of 8% of the gross receipts from such retail furnishing of rooms or lodging. Such tax shall not be subject to selective sales tax imposed by § 77.52(2), Wis. Stats. The proceeds of such tax shall be remitted monthly to the Village Treasurer.
(2) 
The Village has created a Village Travel and Tourism Fund to hold 90% of all room tax revenues collected under this section until such time as the Pleasant Prairie Convention and Visitors Bureau ("CVB") has been established and commenced operations. The Fund shall be discontinued after CVB has established its own bank account in its own name, and all monies held in the Fund will be forwarded to the CVB for tourism promotion and tourism development.
(3) 
Once the CVB's bank account has been established, the Village Administrator shall make monthly deposit payments of room tax revenues collected directly into the CVB's designated bank account. In December of each calendar year or as otherwise agreed, the Pleasant Prairie Convention and Visitors Bureau shall submit an itemized, written report relative to the use of such funds to the Village Board.
C. 
Application for permit.
(1) 
Permit. Every person, including a lodging marketplace, furnishing rooms or lodging shall file with the Village Clerk an application for a permit for each place of business. Any person who maintains, manages, or operates a short-term rental for more than 10 nights each year is required to obtain from the Wisconsin Department of Agriculture, Trade and Consumer Protection a license as a tourist room house, as defined in § 97.01(15k), as a precondition from obtaining a permit with the Village. Every application for a permit shall be made upon a form prescribed by the Village Clerk and shall set forth the name under which the applicant intends to transact business, location of place of business and such other information as the Village Clerk requires. The application shall be signed by the authorized representative of the lodging marketplace, the owner of the lodging property or short-term rental if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of the business. At the time of making an application, the applicant shall pay to the Village Treasurer a fee of $10 for each permit.
[Amended 9-17-2018 by Ord. No. 18-43]
(2) 
Security bond. In order to protect the revenue of the Village, the Village Clerk may require any person liable for the tax imposed to file with him before or after a permit is issued such security not in excess of $5,000 as the Village Clerk determines. If any taxpayer fails or refuses to place such security, the Village Clerk may refuse or revoke such permit. If any taxpayer is delinquent in the payment of taxes imposed by this section, the Village Treasurer may, upon 10 days' notice and after giving the taxpayer an opportunity to confer, recover the taxes, interest and penalties from the security placed with the Village Treasurer by such taxpayer. No interest shall be paid or allowed by the Village to any person for the deposit of such security.
(3) 
Issuance of permit. After compliance with Subsection C(1) and (2), the Village Clerk shall grant and issue to each applicant a separate permit for each place of business with the Village. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which it is issued.
(4) 
Revocation of permit. Whenever any person fails to comply with this section, the Village Administrator may, upon 10 days' notification and after affording such person the opportunity to show cause why the permit should not be revoked, revoke or suspend any or all of the permits held by such person. The Village Administrator shall give notice of this suspension or revocation to the party affected and shall not issue a permit after the revocation of a permit unless he is satisfied that the former holder of the permit will comply with the provisions of this section. A fee of $10 shall be imposed for the renewal or issuance of a permit which has been previously suspended or revoked. The decision of the Village Administrator to revoke or suspend a permit may be appealed to the Village Board.
D. 
Records to be kept. Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the Village Treasurer requires.
E. 
Administration and payment of taxes. This section shall be administered by the Village Administrator. The tax imposed for the month is due and payable before the last day of the following month.
F. 
Returns to be filed. A return shall be filed with the Village Treasurer by those furnishing at retail such rooms and lodging on or before the same date on which such tax is due and payable. Such return shall show the gross room receipts of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of the tax imposed for such period and such other information as the Village Administrator deems necessary to administer this section. The Village Administrator may, for good cause, extend the time of filing any return, but not longer than one month from the filing date.
G. 
Records to be confidential. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Village Administrator are confidential, except the Village Administrator may divulge their contents to the following persons:
(1) 
The person who filed the return.
(2) 
Officers, agents or employees of the Federal Internal Revenue Service or the State Department of Revenue.
(3) 
Officers, employees or agents of the Village as may be necessary to enforce collection.
H. 
Determination of tax. The Village Administrator may by office or field audit determine the tax required to be paid to the Village or the refund due to any person under the basis of the facts contained in the return being audited or on the basis of any other information within the Village Administrator's possession. One or more such office audit determinations may be made of the amount due for any one or for more than one period. The Village Administrator or his agent may examine and inspect the books, records, memoranda and property of any person in order to verify the tax liability of that person or another person. The Village Administrator may make a determination of the tax at any time.
I. 
Failure to file return. If any person fails to file a return as required by this section, the Village Administrator shall make an estimate of the amount of the gross receipts. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon any information which is in the Village Administrator's possession or may come into his possession. On the basis of this estimate, the Village Administrator shall compute and determine the amount required to be paid to the Village, adding to the sum thus arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
J. 
Interest on unpaid taxes and refunds.
(1) 
All unpaid taxes shall bear interest at the rate of 18% 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 Village Treasurer.
(2) 
All refunded taxes shall bear interest at 18% per annum from the date of the return until the first day of the month following the month in which such taxes are refunded. An extension of time within which to file the return shall not operate to extend the due date of the return for purposes of interest computation. If the Village Treasurer determines that any overpayment of tax has been made intentionally or by reason of carelessness or neglect or if the tax which was overpaid was not accompanied by a complete return, he shall not allow any interest thereon.
K. 
Late filing fee. Delinquent tax returns shall be subject to a late filing fee of $10.
L. 
Delinquent taxes. The tax imposed by this section shall become delinquent if not paid on or before the due date of the return or before the expiration of an extension period if one has been granted. If a return is filed late or there is no return filed, the due date for the taxes imposed is the due date of the return.
M. 
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 of 50% of the tax due shall be paid in addition to the tax, interest and late filing penalty.
N. 
Penalty. Any person who shall violate any provision of this section shall, upon conviction, be subject to a penalty as provided in Chapter 1, § 1-4, of this Code.
O. 
Effective date. This ordinance shall become effective on January 1, 2018.
[Added 3-20-2000 by Ord. No. 00-27]
A. 
Filing required. On or before March 31 of each even-numbered year, the owner of each parcel of property that is exempt under § 70.11, Wis. Stats., except as provided in § 70.337(7), Wis. Stats., shall file with the Village Clerk the tax exemption report required under § 70.337(1), Wis. Stats. A fee of $35 per parcel reported or $70 for multiparcel reporting shall accompany the exemption report (PC 220 to PC 220A) to defray the Village's cost of administration. This fee does not apply to a church that is required to file a report under § 70.337(1), Wis. Stats.
B. 
Income-producing property report. In addition to the report required under Subsection A above, the owner of property that is exempt under § 70.11, Wis. Stats., except § 70.11(1) and (2), and was used in trade or business in the most recently ended taxable year shall file with the Village Clerk on or before March 15 of each year the report required under § 70.339, Wis. Stats.
C. 
Late filing notice; penalty. In the event the reports required under Subsections A and B above are not timely filed, the Village Clerk shall, by certified mail, notify the property owners as follows:
(1) 
That the owners required to file the report under Subsection A above shall file such report within 30 days, together with the applicable filing fee, and, if not so filed, the property shall be appraised either by the Village Assessor or a person hired by the Village to conduct the appraisal. The cost of such appraisal shall be charged to the property owner and, if not paid within 30 days, shall be placed on the tax roll as a charge for current services as provided in § 66.0627, Wis. Stats.
(2) 
That the owners required to file the report under Subsection B above shall file such report within 30 days, together with the applicable filing fee, and, if not so filed, the owner shall be subject to a forfeiture of $10 for each succeeding day the report is not received by the Village Clerk, but not more than $500.