City of Monroe, WI
Green County
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Table of Contents
Table of Contents

§ 3-14-1 Definitions.

[6-4-1991; 2016 Code]
In this chapter:
GROSS RECEIPTS
Means the total amount received from the furnishing, at retail, of rooms or lodging to transients, valued in money, whether received in money or otherwise. "Gross receipts" includes all cash, credits and property received, including all fees and service charges, labor charges, and other charges received in addition to the price charged a customer by the hotelkeeper that represent or are in lieu of a tip or gratuity.
HOTEL or MOTEL
Means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, inns, motels, tourist homes, tourist houses or courts, 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. The terms "hotel" and "motel" do not include accommodations, including mobile homes as defined in section 5-6-2 of this code, rented for a continuous period of more than one month or accommodations furnished by any hospital, sanitorium, or nursing home, 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.
HOTELKEEPER
Means any person who operates a hotel or motel.
TRANSIENT
Means any person residing for a continuous period of less than one month in a hotel, a motel, or other furnished accommodations available to the public.

§ 3-14-2 Imposition of tax.

[6-4-1991; 2016 Code]
A tax is hereby imposed on the privilege and service of furnishing, at retail, of rooms or lodging to transients by hotelkeepers, irrespective of whether membership is required for the use of the accommodations. Such tax shall be at the rate of four percent of the gross receipts. Such tax shall not be subject to the selective tax imposed by section 77.52(2)(a)1 of the Wisconsin statutes.

§ 3-14-3 Collection of tax and reporting requirements.

[6-4-1991; 2016 Code]
(A) 
The tax imposed for each calendar quarter, is due and payable on the last day of the month following the end of the calendar quarter for which the tax is imposed.
(B) 
The tax imposed by this chapter shall become delinquent if not paid by the due date of the return.
(C) 
All hotelkeepers shall file a room tax return on or before the date on which such tax is due and payable. Such return shall be on forms prescribed by the city treasurer. Such return shall show the gross receipts of the applicable calendar quarter and such other information as the city treasurer requires.
(D) 
Every hotelkeeper shall file an annual calendar year return. Such annual return shall be filed within 90 days of the close of each calendar 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 city treasurer requires. Such annual return shall be made on forms prescribed by the city treasurer. All such returns shall be signed by the hotelkeeper or an authorized agent of the hotelkeeper, but need not be verified by oath.
(E) 
No quarterly return shall be required from any hotelkeeper who has an estimated annual tax due of $200.00 or less when a written exemption is provided by the city treasurer. For purposes of this subsection, the estimated annual tax due shall be calculated by the city treasurer from records supplied by the hotelkeeper.
(F) 
For proper administration of this chapter and to prevent evasion of the room tax, it shall be presumed that all receipts of a hotelkeeper are subject to the tax. The burden of proving that a receipt is not taxable is upon the person who makes the sale unless he or she takes from the purchaser a certificate showing that the service purchased is exempt.

§ 3-14-4 Allocation of tax.

[6-4-1991; 6-16-2015; 2016 Code]
(A) 
For collecting and reporting the room tax, and for the accounting connected with it, hotelkeeper may retain two percent of the room tax payable with each return due under this chapter, if the payment of the taxes is not delinquent.
(B) 
The city shall retain 10 percent of the total tax collected to defray administrative expenses incurred in the collection of the tax and the administration of the fund.
(C) 
The remainder of the tax collected shall be deposited into a segregated fund of the city, to be administered by the Visitors and Promotion Commission.

§ 3-14-5 Permit.

Notes
Click on hyperlink for Hotel/Motel License application
Created: 2017-04-21|Updated: 2017-04-21
http://cityofmonroe.org/DocumentCenter/View/2326
[6-4-1991; 6-5-2001; 2016 Code]
(A) 
Every hotelkeeper shall file an application for a permit allowing such hotelkeeper the privilege of operating a hotel or motel within the city. A separate permit must be obtained for each hotel or motel. Applications for permits shall be filed with the city clerk.
(B) 
Every application for a permit shall be made upon a form prescribed by the city clerk. Every application for permit shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the city clerk requires.
(C) 
The application shall be signed by the hotelkeeper or by an agent authorized to act on behalf of the hotelkeeper. If an agent signs on behalf of the hotelkeeper, such agent shall also file written proof of the authority claimed. (6-4-1991)
(D) 
The fee for issuance of each permit shall be set by resolution of the council, which amount shall be tendered by the applicant when application is tendered to the city clerk.
(E) 
No permit shall be issued to any person who is delinquent in the payment of any tax, assessment or other claim owed to the city, or delinquent in the payment of any forfeiture resulting from a violation this code.
(F) 
Upon filing of a complete application and payment of the permit fee, the city clerk shall issue each applicant a separate permit for each hotel or motel within the city. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the permit. It shall at all times be conspicuously displayed at the place for which it was issued.
(G) 
Each permit issued under this section shall be valid until June 30 following the issuance of the permit, unless suspended or revoked pursuant to this chapter and chapter 5 of this title.

§ 3-14-6 Liability for tax.

[6-4-1991; 2016 Code]
(A) 
Upon the termination of business by any person liable for any amount of tax under this section, the full amount of the tax liability shall become immediately due and payable.
(B) 
If any hotelkeeper sells or otherwise terminates his or her business, his or her purchasers, successors, and assigns shall withhold enough of the purchase price of the business or any asset of the business to cover the full amount of tax due under this chapter until the former owner produces a receipt from the city treasurer that he or she has been paid, or a certificate stating that no amount is due.
(C) 
Any person that does not withhold a portion of the purchase price as required by subsection (B) of this section shall be personally liable for payment of the tax due to the extent of the price of the business or assets purchased, as valued in money.

§ 3-14-7 Audit.

[6-4-1991; 2016 Code]
Whenever the city treasurer has probable cause to believe that the correct amount of room tax has not been assessed or that the tax return of any hotelkeeper is not correct, the city treasurer or his or her designee may inspect and audit the financial records of such hotelkeeper. The financial records to be inspected and audited shall include all records pertaining to the furnishing of accommodations.

§ 3-14-8 Estimated assessment.

[6-4-1991; 2016 Code]
(A) 
If any hotelkeeper fails to file a return as required by this chapter, the city treasurer shall make an estimate of the amount of the gross receipts received by such hotelkeeper. Such estimate shall be made for the period for which such hotelkeeper failed to file a return and shall be based upon any relevant information available to the city treasurer. On the basis of this estimate, the city treasurer shall compute the amount of tax required to be paid to the city.
(B) 
No refund or modification of the payment determined may be granted until the hotelkeeper files a correct room tax return and permits the city treasurer or his or her designee to inspect and audit his or her financial records.

§ 3-14-9 Interest.

[6-4-1991; 2016 Code]
All delinquent taxes under this chapter shall bear interest at the rate of one percent per month for every month or portion of a month in which such taxes are delinquent. No interest shall be payable by the city on overpayments of tax.

§ 3-14-10 Security required.

[6-4-1991; 2016 Code]
(A) 
No person who has been convicted of two or more violations of the provisions of this chapter shall be issued a permit under section 3-14-5 unless such person deposits security with the city clerk. Such security shall be to ensure the future payment of the tax imposed by this chapter.
(B) 
The amount of security to be deposited shall be equal to the amount of taxes due for the preceding calendar year, or $1,000.00, whichever is greater.
(C) 
If the person becomes delinquent in the payment of the taxes imposed by this chapter, the city treasurer may, upon 10 days' notice to such person, recover the taxes, interest and penalties from the security placed with the city clerk.
(D) 
No interest shall be paid by the city to any person for the deposit of such security.
(E) 
If the city treasurer must recover the amount of taxes due from the security, and the amount of security is inadequate to cover the amount due, the person's permit may be revoked under the procedures set forth in chapter 5 of title 3 of this code.

§ 3-14-11 Records.

[6-4-1991; 2016 Code]
Every person liable for the tax imposed by this chapter shall keep, or cause to be kept:
(A) 
Copies of all sales tax reports filed with the state of Wisconsin;
(B) 
All documentation necessary to substantiate the figures set forth in such sales tax reports;
(C) 
All records, receipts, invoices and other pertinent papers necessary to support the room tax return required under this chapter.

§ 3-14-12 Confidentiality.

[6-4-1991; 2016 Code]
(A) 
All tax returns, schedules, exhibits, writings or audit reports relating to such returns, on file with the city treasurer, shall be confidential. The city treasurer may only disclose the contents of such documents to the following:
(1) 
The person who filed the return, his or her authorized agents, successors and assigns.
(2) 
Persons using the information in the discharge of the duties of their office or in the discharge of duties imposed on them by law.
(3) 
Any person designated by order of court.
(B) 
No person designated under subsections (A)(1), (A)(2), or (A)(3) of this section shall disclose any information received under such subsection, other than to another person designated under one of such subsections.

§ 3-14-13 Late fees and penalties.

[6-4-1991; 2016 Code]
(A) 
Any person who fails to comply with a request to inspect and audit the person's financial records under section 3-14-7 of this chapter shall forfeit five percent of the tax determined to be due under this chapter.
(B) 
Any hotelkeeper who fails to pay the tax due for the previous year shall pay a forfeiture of 25 percent of the amount of room tax due, or $5,000.00, whichever is less. For purposes of this subsection, the amount of tax due is that amount determined under section 3-14-3 or 3-14-8 of this chapter.
(C) 
In addition to those penalties set forth in subsections (A) and (B) of this section, any person who violates any provision of this chapter shall be subject to a Class 3 forfeiture.
(D) 
In addition to any other penalties set forth in this chapter, any person who violates any provision of this chapter shall be subject to suspension or revocation of all permits held under this chapter. The procedure for suspension or revocation of such permits shall be as set out in chapter 5 of title 3 of this code.