[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; 9-6-2022 by Ord. No. 823]
Pursuant to § 66.0615, Wis. Stats.,
a tax is imposed on the sales price from selling or furnishing, at
retail, rooms or lodging to transients by hotel keepers, motel operators,
marketplace providers, and other persons or retailers selling or 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 the rate of 7% of the sales price from such retail selling
or furnishing of 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; the term "marketplace provider" shall have
the meaning set forth in § 77.51(7i), Wis. Stats., as amended;
and "sales price" shall have the meaning set forth in § 77.51(15b),
Wis. Stats., as amended.
[Amended 9-6-2022 by Ord. No. 823]
Every owner or marketplace provider furnishing
at retail, rooms or lodging to transients and other owners or marketplace
providers furnishing accommodations that are available to the public,
shall file a room tax return and tax payments with the Village Treasurer
within 30 days of the end of the applicable month or quarter as follows:
A.
Accommodations
that submit their Wisconsin sales tax returns on a monthly basis shall
also submit their room tax returns and room tax payment on a monthly
basis.
B.
Accommodations
that submit their Wisconsin sales tax returns on a quarterly basis
shall submit their room tax returns and room tax payment either monthly
or quarterly, but not annually.
C.
The room
tax return shall show the total sales of the preceding reporting period
from such retail furnishing of rooms or lodging, the amount of taxes
imposed for such period, and such other information as the Village
Treasurer deems necessary to administer this section. A copy of the
Wisconsin sales tax return shall be attached to the Village return.
[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.
A.
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.
B.
The remainder of annual revenues generated from the
room tax shall be appropriate to the village general fund as part
of the annual budget.
