[HISTORY: Adopted by the Common Council of
the City of Montello as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Budget and finance — See Ch. 22.
[Adopted 3-7-2005]
In this article, the following shall apply:
An entity created by one or more municipalities in a zone
to coordinate tourism promotion and development for the zone.
Total revenue received from the retail furnishing of rooms,
lodging, or similar accommodations by a hotel or motel as defined
herein.
Has the meaning as defined in § 76.48(1g)(d), Wis.
Stats., insofar as applicable.
A building or a 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,
commercial indoor lodging facilities 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
30 consecutive days and accommodations furnished by any hospitals,
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.
The City of Montello, Wisconsin.
The person or entity that owes the tax imposed by this article.
The tax imposed by this article.
Any travel for recreational, business or educational purposes.
A nonprofit organization that came into existence before
January 1, 1992, and provides staff, development or promotional services
for the tourism industry in a municipality.
Any person residing for a continuous period of less than
30 consecutive days in a hotel, motel, or other furnished accommodations
available to the public.
Shall have the meaning set forth in § 66.0615(1)(h),
Wis. Stats., and shall cover the area of all municipalities in Marquette
County, Wisconsin, that elect to be so included. For the purpose of
this article the City of Montello elects to be included in this zone
and hereby agrees that the entirety of this zone is perceived to be
a single destination by the traveling public. The members of the zone
and specifically the City of Montello elect hereby to create a commission,
as defined in § 66.0615(1)(a), Wis. Stats., to coordinate
tourism promotion and development for the zone. Membership of the
commission shall include at least 1/2 of its members drawn from representatives
of the Wisconsin lodging and tourism industry and shall also be established
in accord with § 66.0615(1m)(c)2, Wis. Stats.
Pursuant to § 66.0615, Wis. Stats.,
a tax is hereby imposed on the privilege and service of furnishing,
at retail, of 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 the rate of 4.5%
of the gross receipts from such retail furnishing of rooms or lodging.
[Such tax shall not be subject to the selective sales tax imposed
by § 77.52(2)(a)1, Wis. Stats., and may not be imposed upon
sales to the federal government and persons listed under § 77.54(9a),
Wis. Stats.]
A.
Upon receipt of the room taxes that are collected,
the municipality shall distribute 75% of the room taxes to the commission
and shall retain 25% in the municipality's general fund.
B.
Tracking and reporting room tax revenue expenditures.
The tourism entity shall track and measure the impact of all room
tax revenue expenditures and shall permit and allow inspections of
its records pertaining to the use of the room tax funds upon request
of the municipalities, at reasonable times. The tourism entity shall
report at least annually to the commission the purposes for which
the room tax revenues it received were spent and the impact of such
expenditures as stated above, and the commission in turn shall report
back to the municipality the purposes for which the room tax revenues
it received were spent. No room tax revenue may be used to construct
or develop a lodging facility. The commission shall permit and allow
inspections of its records pertaining to the use of the room tax funds
upon request of the municipality, at reasonable times.
The Municipal Clerk-Treasurer shall administer
the collection of the tax imposed by this article. The tax imposed
is due and payable on the last day of the month next succeeding the
calendar quarters for which imposed. A return shall be filed with
the Municipal Clerk-Treasurer, by those furnishing at retail such
rooms and lodging, on or before the same date on which the tax is
due and payable. Such return shall show the gross receipts of the
preceding calendar quarters from such retail furnishing of rooms or
lodging, the amount of taxes imposed for such period, and other information
as the Municipal Clerk-Treasurer deems necessary. Every person required
to file such a quarterly return shall, with his first return, elect
to file an annual calendar 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 such additional information as the Clerk-Treasurer requires.
Such annual returns shall be made on forms as prescribed by the Municipal
Clerk-Treasurer. All such returns shall be signed by the person required
to file a return or his/her duly authorized agent but need not be
verified by oath. The Municipal 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. The correct amount of tax shall accompany
each quarterly tax return and be made payable to the municipality.
Any unpaid tax imposed by this article may, in addition to other penalties
available herein, be deemed to be an assessment on any land owned
by the payor inside the legal boundaries of the municipality.
If any person liable for any amount of tax under
this article sells out his business or stock of goods or quits the
business, his successors or assigns shall withhold sufficient of the
purchase price to cover such amount until the former owner produces
a receipt from the Municipal Clerk-Treasurer that it has been paid
or a certificate stating that no amount is due. If any person subject
to the tax imposed by this article 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.
A.
The Municipal Clerk-Treasurer may, by office audit,
determine the tax required to be paid to the municipality 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 Municipal Clerk-Treasurer'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.
B.
The Municipal Clerk-Treasurer may, by field audit,
determine the tax required to be paid to the municipality or the refund
due to any person under this article. The determination may be made
upon the basis of the facts contained in the return being audited
or upon any other information within the Municipal Clerk-Treasurer's
possession. Whenever the Municipal Clerk-Treasurer has probable cause
to believe that the correct amount of room tax has not been assessed
or that the tax return is not correct, the Municipal 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 another person. Nothing herein shall prevent the
Municipal Clerk-Treasurer from making a determination of tax at any
time.
If any person fails to file a return required by this article, the Municipal Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 297-6. 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 Municipal Clerk-Treasurer's possession or may come into his/her possession. On the basis of this estimate, the Municipal Clerk-Treasurer shall compute and determine the amount required to be paid to the municipality, 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.
A forfeiture of 25% of the tax imposed for the
previous year or $1,000, whichever is less, is hereby established
and is due and owing in the event that the room tax is not paid within
30 days after the due date of the return. In addition to this forfeiture,
all unpaid taxes under this article shall bear interest at the rate
of 12% 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 Municipal Clerk-Treasurer. All refunded taxes shall bear
interest at 12% per annum from the due date of the return until the
first day of the month following the month in which said taxes are
refunded. 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
computation. If the Municipal Clerk-Treasurer determines that any
overpayment of tax has been made intentionally or by reason of carelessness
or neglect, or if the tax was not accompanied by a complete return,
he or she shall not allow any interest thereon.
Delinquent tax returns shall be subject to a
late filing fee of $25. The tax imposed by this article shall become
delinquent if not paid by the due date of the return.
If a person files a false or fraudulent return
with the intent in either case to defeat or evade the tax imposed
by this article, a penalty of 50% shall be added to the tax required
to be paid, exclusive of interest and other penalties.
In order to protect the revenue of the municipality,
the Municipal Clerk-Treasurer may require any person liable for the
tax imposed by this article to place with him or her such security,
not in excess of $5,000, as the Municipal Clerk-Treasurer determines.
If any taxpayer is delinquent in the payment of taxes imposed by this
article, the Municipal Clerk-Treasurer may, upon 10 days' notice,
recover the taxes, interest and penalties from the security placed
with the Municipal Clerk-Treasurer by such taxpayer. No interest shall
be paid or allowed by the municipality to any person for the deposit
of such security.
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 Municipal Clerk-Treasurer
requires.
All tax returns, schedules, exhibits, writings
and audit reports relating to such returns, on file with the Municipal
Clerk-Treasurer, shall be deemed to be confidential. The Municipal
Clerk-Treasurer may only divulge the information contained herein
to the following persons: the person who filed the return; the officers,
employees, or agents of the Municipal Clerk-Treasurer; other persons
for use in the discharge of their duties as imposed by law or in the
discharge of the duties of their office (unless otherwise prohibited
by law); or by an order of a court. No person in the administration
of this section shall disclose the business affairs, operations or
information obtained through an investigation of records from anyone
upon whom a tax is imposed by this article. Neither shall the amount
or source of income, profits, losses, expenditures nor any part thereof
that is set forth or disclosed in any return be further disclosed.
No such administrator shall permit any return or copy thereof to be
seen or examined by any person, except as provided in this section
or by any subsequent ordinances or resolutions adopted by the municipality
pertaining to the confidentiality of the information described in
this section. Persons that violate this section may be required to
forfeit not less than $100 nor more than $500 for each such act committed.
A.
Any person who is subject to the tax imposed by this
article who fails or refuses to permit the inspection of records by
the Municipal Clerk-Treasurer after such inspection has been duly
requested by the Municipal Clerk-Treasurer, or who fails to file a
return as provided in this article, or who fails to post security
requested by the Municipal Clerk-Treasurer, or who violates any other
provisions of this article shall be subject to a forfeiture not to
exceed $250 for each day or portion thereof that such violation continues.
Each day is hereby deemed to constitute a separate offense. The total
forfeiture imposed shall not exceed 5% of the tax imposed by this
article upon said person.
B.
The effective date of this agreement shall be the
date upon which the last listed municipality so enters.
C.
It is anticipated that from time to time the area
that the public perceives to be a single destination will change,
and additional municipalities will recognize that they have become
part of that geographic area; therefore, it is anticipated that additional
municipalities may join this agreement in the future, by mutual agreement
of all municipalities then involved.
[Adopted 1-2-2019]
The purpose of this article is to provide the City of Montello
with a source of funds, in addition to other funding sources currently
being utilized, to fund road improvements and other transportation-related
expenses.
In this article, a "motor vehicle" means an automobile or motor
truck registered under § 341.25(1)(c), Wis. Stats., at a
gross weight of not more than 8,000 pounds that is registered in this
state and is customarily kept in the City of Montello, Marquette County.
At the time a motor vehicle is first registered or at the time
of registration renewal, the applicant shall pay a City vehicle registration
fee of $20. This fee is in addition to other fees required by Ch.
341, Wis. Stats. The Wisconsin Department of Transportation (DOT)
shall collect the fee. Use of funds generated by this registration
fee shall be restricted to local street and road improvements, maintenance
and operation expenses of said road or streets and transportation-related
expenses. Such annual registration fees received shall be deposited
into a segregated fund.
The following motor vehicles are exempt from the annual vehicle
registration fee:
No City vehicle registration fee may be imposed on a motor vehicle
which is a replacement for a motor vehicle for which a City vehicle
registration fee has been paid.
The DOT shall retain a portion of the moneys collected under
this article equal to the actual administrative costs related to the
collection of these fees (currently $0.17 per vehicle).
