[HISTORY: Adopted by the Village Board of the Village of Cottage Grove 7-2-1984 as Secs. 3.02 to 3.06, 3.08 to 3.10 and 10.15 of the 1984 Code. Amendments noted where applicable.]
The calendar year shall be the fiscal year.
Departmental estimates. Annually, at a time specified by the Village Board, each officer, department and committee shall file with the Clerk an itemized statement of disbursements made to carry out the powers and duties of such officer, department or committee during the preceding fiscal year; a detailed statement of the receipts and disbursements on account of any special fund under the supervision of such officer, department or committee during such year and of the conditions and management of such fund; and detailed estimates of the same matters for the current and ensuing fiscal years. Such statements, which shall be designated as "departmental estimates," shall be presented in the form prescribed by the Clerk, such form to be as nearly uniform as possible for the main division of all departments.
Preparation of proposed budget.
Village President and Village Administrator to prepare. The Village President and Village Administrator shall annually prepare and submit to the Board a proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing fiscal year.
[Amended 3-19-2001 by Ord. No. 01-2001]
Information required. The budget shall include the following information:
The expense of conducting each department and activity of the Village for the ensuing fiscal year and corresponding items for the current year and last preceding fiscal year, with reasons for increase and decrease recommended as compared with appropriations for the current year.
An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.
An itemization of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.
Such other information as may be required by the Board and by state law.
Copies required. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.
Hearing. The Board shall hold a public hearing on the budget as required by law.
Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.
The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of all the members of the Village Board. Notice of such change shall be given by posting notices thereof.
No money shall be drawn from the treasury of the Village, 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 § 16-3. At the close of each calendar year, any unencumbered balance of an 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 has been accomplished or abandoned.
Village Board to audit accounts. Except as otherwise provided in Subsection C, no account or demand against the Village shall be paid until it has been audited by the Village Board and an order drawn on the Village Treasurer therefor. Every such account shall be itemized. After auditing, the Village Board shall cause to be endorsed by the Clerk, over his or her hand on each account, the words "allowed" or "disallowed," as the fact is, adding the amount allowed, if any, and specifying the items or parts of items disallowed, if disallowed in part only. The minutes of the proceedings of the Board shall show to whom and for what purpose every such account was allowed and the amount thereof. Every such account or demand allowed in whole or in part shall be filed by the Clerk; and those of each year shall be consecutively numbered and have endorsed thereon the number of the order on the Treasurer issued in payment; and the Clerk shall take a receipt thereon for such order.
Claims to be verified. All accounts, demands or claims against the Village shall be verified by the claimant or proper official.
Payment of regular wages or salaries. Regular wages or salaries of Village officers and employees shall be paid by payroll, verified by the proper Village official and filed with the Village Clerk in time for payment on the regular pay day.
Letting of contracts. As a complete alternative to the requirements established by ss. 61.54 and 61.55, Wis. Stats., s. 62.15, Wis. Stats., shall apply to Village contracts. The authority vested in the Board of Public Works by s. 62.15 shall be exercised by the Village Board, or as delegated by the Village Board.
Bid rigging on Village contracts prohibited. No person shall submit a bid or proposed contract with the Village which is the result of or arises out of a conspiracy in restraint of trade contrary to s. 133.03, Wis. Stats. Any such contract with the Village shall be void. Any person who is convicted of a violation of s. 133.03, Wis. Stats., shall be ineligible to bid on any Village contract for two years from the date of conviction. "Person" as used herein includes any partnership, association or corporation of which any person so convicted is an officer, employee, or shareholder. Any person who violates any provisions of this section shall be subject to a penalty as provided in Chapter 1, General Provisions, § 1-19, of this Code.
Eliminated. The Village elects not to give the bond on the Village Treasurer provided for by s. 70.67(1).
Village liable for default of Treasurer. Pursuant to s. 70.67(2), Wis. Stats., the Village shall pay, if the Treasurer fails to do so, all state and County taxes required by law to be paid by such Treasurer to the County Treasurer.
The Treasurer may invest any Village funds not immediately needed, pursuant to s. 66.04(2), Wis. Stats., but only with the prior approval of the Board.
[Added 6-4-2012 by Ord. No. 04-2012]
Definitions. In this section, the following definitions shall apply:
- BED-AND-BREAKFAST ESTABLISHMENT
- Any place of temporary lodging that provides four or fewer rooms for rent, which is open for rental more than 10 nights in a twelve-month period, is the owner's personal residence and is occupied by the owner at the time of rental, and in which the only meal served is breakfast.
- GROSS RECEIPTS
- Has the meaning as defined in s. 76.48(d), Wis. Stats., insofar as applicable.
- 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, bed-and-breakfast establishments, 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 rented for a continuous period of more than one month and accommodations furnished by any hospital, sanitariums 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.
- 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 two or more persons maintaining a common household,
to the exclusion of all others.[Added 3-18-2019 by Ord. No. 01-2019]
- SHORT-TERM RENTAL
- A residential dwelling unit that is offered for rent for
a fee for fewer than 20 consecutive days.[Added 3-18-2019 by Ord. No. 01-2019]
- Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodation available to the public.
Imposition of tax.
Pursuant to s. 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and services of furnishing, at retail, rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations, including short-term rentals, 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 8% of the gross receipts from such retail furnishing of rooms or lodgings. Such tax shall not be subject to the selective sales tax imposed by S 77.52(2)(a)1, Wis. Stats. The Village shall distribute the room tax as provided by the Wisconsin Statutes.
[Amended 3-18-2019 by Ord. No. 01-2019]
Exemption conditions. The following conditions must occur for a sale to be exempt from the room tax:
The lodging establishment must issue the billing or invoice for the lodging in the name of the exempt entity; and
The lodging establishment must receive from the exempt entity:
In the case of federal and Wisconsin state or local governmental units, a purchase order, written document (such as a letter of authorization), or other acceptable authorization; or
In the case of nonprofit religious, charitable, scientific or educational organization, the organization's certificate of exempt status number.
The exemption still applies if the employee pays with his or her own funds, as long as the above conditions are met.
Collection of tax.
[Amended 3-18-2019 by Ord. No. 01-2019]
Administration by Village Treasurer. This tax shall be administered by the Village Treasurer who shall, at Village expense, provide the necessary application and reporting forms at no cost to the taxpayer.
Reporting periods. The tax imposed for the months of January, February and March, and for each calendar quarter thereafter, is due and payable on the last day of the month next succeeding the calendar quarter for which imposed. 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 returns shall show the gross receipts of the preceding calendar quarter from such retail furnishing of room or lodging, the amount of taxes imposed for such period, and such other information as the Village Treasurer deems necessary. Every person required to file such quarterly return shall, with their first return, elect to file an annual calendar year or fiscal year return. Such annual return shall be filed within 90 days of the close of each such calendar or fiscal year. The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain certain such additional information as the Village Treasurer requires. Such annual returns shall be made on forms as prescribed by the Village Treasurer. All such returns shall be signed by the person required to file a return or duly authorized agent, but need not be verified by oath. The Village Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
Sale or conveyance of business. If any person liable for any amount of tax under this section sells out his business or stock of goods or quits the business, his successors or assigns shall withhold sufficient portion of the purchase price to cover such amount until the former owner produces a receipt from the Village Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount of tax from the purchase price as required, he shall become personally liable for payment of the amount required to be withheld by him to the extent of the price of the accommodations valued in money.
Determination of tax by audit. The Village Treasurer may, by office audit, determine the tax required to be paid to the Village or the refund due to any person under this section. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any other information within the Village Treasurer's possession. Whenever the Village Treasurer has cause to believe that the correct amount of room tax has not been assessed or that the room tax return is not correct, the Village Treasurer is authorized to examine and inspect the financial records pertaining to the furnishing of accommodations in question in order to verify the tax liability of that person or establishment. One or more such office audit determination may be made of the amount due for any or for more than one period.
Failure to file return. If any person fails to file a return as required by this chapter, the Village Treasurer shall make an estimate of the amount of the gross receipts under Subsection C(2) and (3). Such estimates 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 Treasurer's possession or may come into the Village Treasurer's possession. On the basis of this estimate, the Village Treasurer 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.
Interest on unpaid taxes. All unpaid taxes under this chapter shall bear interest at the rate of 12% per year 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. An extension of time within which to file a return shall operate to extend the due date of the return for the purposes of interest computations. 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, she shall not allow any interest thereon.
Delinquent returns; late fees; penalty.
Delinquent tax returns shall be subject to a late filing fee of $100. The tax imposed by this chapter shall become delinquent if not paid:
In the case of a timely filed return, within 30 days after the due date of the return, or within 30 days after the expiration of an extension period, if one is granted.
If due to negligence no return is filed, or a return is filed late, or an incorrect return is filed, the entire tax finally determined shall be subject to a forfeiture established herein as follows:
A forfeiture of 25% or $5,000, whichever is less, of the tax imposed and is due and owing within 30 days after the due date of said return.
If a person fails to file a return when due or files a false or fraudulent return with the intent in either case to defeat or evade a tax imposed by this section, a forfeiture of 50% of the entire tax finally determined shall be added to the tax required to be paid exclusive of interest and other penalties.
Security required. In order to protect the revenue of the Village, the Village Clerk-Treasurer may require any person liable for the tax imposed by this chapter to place with her before or after a permit is issued such security not in excess of $100 as the Village Clerk-Treasurer shall determine. If any taxpayer fails or refuses to place security, the Village Clerk-Treasurer may revoke or refuse to issue such permit. If any taxpayer is delinquent in the payment of the taxes imposed by this section, the Village Clerk-Treasurer may, upon 10 days' notice, recover the taxes, interest and penalties from the security placed with the said Clerk-Treasurer by such taxpayer. No interest shall be paid or allowed by the Village to any persons for the deposit of such security.
Records to be maintained. 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 Clerk-Treasurer and this chapter shall require. Such records shall be retained and made available for a period of five years from the date of a filing period.
All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Village Clerk-Treasurer are deemed to be confidential, except the Village Clerk-Treasurer may divulge their contents to the following and no others:
No person having an administrative duty under this section shall make known in any manner the business affairs, operations or information obtained by an investigation of records of any person on whom a tax is imposed by this section or the amount or source of income, profits, losses, expenditures or any particulars thereof, set forth or disclosed in any return, or to permit any return or copy thereof to be seen or examined by any person, except as provided above.
Violations and penalties. Any person who is subject to the tax imposed by this chapter who fails or refuses to permit the inspection of records by the Village Clerk-Treasurer after such inspection has been duly requested by such Village Clerk-Treasurer, or who fails to file a return as provided in this chapter, or who violates any other provision of this chapter, shall be subject to:
A forfeiture, not to exceed 5% of the room tax, may be imposed for a failure to comply with a request to inspect and audit required financial records.
Require the amount of taxes due to be paid plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment may be granted until the person files a correct room tax return, and permits the municipality to inspect and audit the financial records.
Forfeiture, not to exceed 25% of the room tax due for the previous year or $3,000, whichever is less, of the tax imposed, in the event the room tax is not paid.
Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.