[HISTORY: Adopted by the Village Board of the Village of Saukville as indicated in article histories. Amendments noted where applicable.]
[Adopted by Ord. No. 403]
[Amended 2-2-1999 by Ord. No. 528; 10-5-1999 by Ord. No. 541]
There is hereby imposed a tax on hotel keepers, motel operators and other persons furnishing accommodations to the public for the privilege of furnishing at retail rooms or lodging to transients, irrespective of whether membership is required for use of the accommodations, at the rate of 7% of the gross receipts from the furnishing of such rooms or lodging. As used herein, the terms "transient," "hotel" and "motel" shall have the meaning set forth in § 77.52(2)(a)1, Wis. Stats., as amended.
Every person subject to the tax imposed herein shall file its report with the Village Treasurer at the same time such person is required to file his monthly Wisconsin sales tax report. If a monthly report is not required, such village report shall be filed not later than 30 days succeeding the end of the month for which such tax is imposed. Such village report shall include a statement of gross receipts from the first day of each month through the last day. A copy of the Wisconsin sales tax report shall be attached to the village report.
[Amended 6-24-2014 by Ord. No. 748]
Any unpaid tax shall bear interest at the rate of 1% per month from the due date of the report. A late filing fee in an amount as set by resolution of the Village Board shall be imposed on any report not filed in a timely manner.
The Village Board shall annually designate not less than 3/4 of the room tax revenues received for community improvement projects. These projects shall be for the express purpose of enhancing the commercial and industrial tax base of the village.
The remainder of annual revenues generated from the room tax shall be appropriate to the village general fund as part of the annual budget.