Village of New Glarus, WI Chapter 269 Taxation

[HISTORY: Adopted by the Village Board of the Village of New Glarus as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Assessments — See Ch. 10.

Finance — See Ch. 37.

Article I Hotel-Motel Room Tax

[Adopted 1-18-2000 by Ord. No. 99-14 as Title 3, Ch. 5 of the 2000 Code]

§ 269-1 Definitions.

As used in this article, the following terms shall have the meanings indicated:

BED-AND-BREAKFAST ESTABLISHMENT

Any place of temporary lodging that provides for 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 or his/her designated agent at the time of rental and in which the only meal served is breakfast.

GROSS RECEIPTS

As defined in § 77.51(4)(a), Wis. Stats., insofar as applicable.

HOTEL or MOTEL

As defined in § 77.52(2)(a)1, Wis. Stats.

[Amended 7-1-2003 by Ord. No. 03-04]

TRANSIENT

Any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public.

§ 269-2 Imposition of tax.

A. Scope of tax. Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing, at retail, rooms or lodging to transients by hotel keepers, 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 a rate of 5% 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 § 77.52(2)(a)1, Wis. Stats.

[Amended 12-2-2008 by Ord. No. 08-10]

B. Use of tax proceeds.

(1) Ninety percent of the tax proceeds shall be used to promote tourism in the New Glarus area.

(2) Seven percent of the tax proceeds shall be returned to the Village for administration costs.

(3) Three percent of the tax proceeds shall be returned to the business collecting the tax.

§ 269-3 Collection of tax.

A. Administration by Village Clerk-Treasurer. This tax shall be administered by the Village Clerk-Treasurer, who shall, at Village expense, provide the necessary application and reporting forms at no cost to the taxpayer.

B. Collection of tax. 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 the room tax was imposed. A return shall be filed with the Clerk-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 rooms or lodging, the amount of taxes imposed for such period, and such other information as the Clerk-Treasurer deems necessary. Every person required to file such quarterly return shall, with his 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 Clerk-Treasurer requires. Such annual returns shall be made on forms as prescribed by the Village Clerk-Treasurer. All such returns shall be signed by the person required to file a return or duly authorized agents but need not be verified by oath. The Village Clerk-Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.

C. Sale or conveyance of business. If any person liable for any amount of tax under this article sells out his/her business or stock of goods or quits the business, his/her successors or assigns shall withhold a sufficient portion of the purchase price to cover such amount until the former owner produces a receipt from the Village Clerk-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 article fails to withhold such amount of tax from the purchase price as required, he/she shall become personally liable for payment of the amount required to be withheld by him/her to the extent of the price of the accommodations valued in money.

§ 269-4 Determination of tax by audit.

A. The Clerk-Treasurer may, by office audit, determine the tax required to be paid to the Village or the refund due to any person under this article. 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 Clerk-Treasurer's possession that meets the criteria set forth in § 66.0615(2), Wis. Stats. One or more of such office audit determinations may be made of the amount due for any one or for more than one period.

B. The Clerk-Treasurer may, by field audit, determine the tax required to be paid the Village or the refund due to any person under this article. This determination may be made upon the basis of the facts contained in the return being audited or upon any other information within the Clerk-Treasurer's possession. The Clerk-Treasurer is authorized to examine and inspect the books, records, memoranda and property of any person in order to verify the tax liability of that person or of any other person. Nothing herein shall prevent the Clerk-Treasurer from making a determination of tax at any time.

§ 269-5 Failure to file return.

If any person fails to file a return as required by this article, the Village Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 269-4A and B. 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 Clerk-Treasurer's possession or may come into the Clerk-Treasurer's possession. On the basis of this estimate, the Village Clerk-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.

§ 269-6 Interest on unpaid taxes.

All unpaid taxes under this article 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 Clerk-Treasurer. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computations. If the Village Clerk-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/she shall not allow any interest thereon.

§ 269-7 Delinquent returns; penalties.

A. Delinquent tax returns shall be subject to a late filing fee of $100. The tax imposed by this article shall become delinquent if not paid:

(1) 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.

(2) ln the case of no return filed or a return filed late, by the due date of the return.

B. 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:

(1) 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.

(2) 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 article, 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.

§ 269-8 Records.

Every person liable for the tax imposed by this article 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 article shall require. Such records shall be retained and made available for a period of five years from the due date of a filing period.

§ 269-9 Confidential information.

A. All tax returns, schedules, exhibits, writing, 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:

(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 Auditors.

(4) Such other public officials of the Village of New Glarus when deemed necessary.

(5) When directed by court order.

B. No person having an administrative duty under this article 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 article, or the amount or source of income, profits, losses, expenditures or any particulars thereof set forth or disclosed in any return, or permit any return or copy thereof to be seen or examined by any person, except as provided above.

§ 269-10 Violations.

Any person who is subject to the tax imposed by this article who fails or refuses to permit the inspection of his/her records by the Village Clerk-Treasurer after such inspection has been duly required by such Clerk-Treasurer, or who fails to file a return as provided in this article, or who violates any other provisions of this article, shall be subject to forfeiture pursuant to this article. Each day, or portion thereof, that such violation continues is hereby deemed to constitute a separate offense.