A. 
The following definitions shall be applicable in this division:
GROSS RECEIPTS
The total revenue from the retail furnishing of rooms, lodging or similar accommodations by a hotel or motel or short-term rental as defined herein.
HOTEL OR MOTEL
A building or 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, 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, irrespective of whether membership is required for use of the accommodations, except accommodations rented for a continuous period of more than a calendar month or 30 days, whichever is less, 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.
LODGING MARKETPLACE
An entity that provides a platform through which an unaffiliated third party offers to rent a short-term rental to an occupant and collects the consideration for the rental from the occupant.
OCCUPANT
A person who rents a short-term rental through a lodging marketplace.
OWNER
The person who owns the residential dwelling that has been rented.
RESIDENTIAL DWELLING
Any building, structure, or part of the building or structure that is used or intended to be used as a home, residence, or sleeping place by one person or by two or more persons maintaining a common household, to the exclusion of all others.
ROOM TAX
The tax imposed by this division.
SHORT-TERM RENTAL
A residential dwelling that is offered for rent for a fee and for fewer than 29 consecutive days.
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.
A. 
Pursuant to § 66.0615, Wis. Stats, a tax is hereby imposed on the privilege and services of furnishing at retail, rooms or lodging to transients by hotelkeepers, motel operators, lodging marketplaces, owners of short-term rentals, and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. Such tax shall be at a rate of 8% of the gross receipts from such retail furnishing of rooms or lodging. Such tax may not be imposed upon sales to the federal government and persons listed under § 77.54(9a), Wis. Stats.
A. 
License required. It shall be unlawful for any person, firm or corporation to operate a hotel, motel, or short-term rental, without having first obtained a transient room license.
B. 
License application. Every person, firm or corporation furnishing rooms or lodging as described under Section 7.06.11 shall file with the office of the City Clerk an application for a permit for each place of business. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of such owner(s). At the time of making an application, the applicant shall pay to the City Clerk a fee as set forth on the City of Onalaska Fee Schedule for a one-year permit or a two-year permit, said fee to be reviewed annually. The permit shall be obtained annually (or every two years if so selected) and be valid for the period of July 1 to June 30 of each year.
C. 
Issuance. After compliance with Sections 7.06.13B and 7.06.14 by the applicant, the City Clerk shall issue to each applicant a separate license for each place of business within the City. Such license 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 therein. It shall, at all times, be conspicuously displayed at the place for which issued.
D. 
Bond. In order to protect the revenue of the City, the City Clerk may require any person liable for the tax imposed by this section to place with them, before or after a permit is issued, such security, not in excess of $5,000. If any taxpayer fails or refuses to place such security, the City Clerk may revoke the transient room license. If any taxpayer is delinquent in the amount of the taxes imposed by this section, the City Clerk may, upon 10 days' notice, recover the taxes, interest and penalties from the security placed with the office of the City Clerk by such taxpayer. No interest shall be paid or allowed by the City to any person for the deposit of such security.
E. 
Liability on sale of business. If any person liable for any amount of tax under this section sells their business or stock of goods or quits the business, their successors or assigns shall withhold an amount of the purchase price sufficient to cover such amount until the former owner produces a receipt from the City Treasurer that room tax has been paid or a certificate stating that no amount is due. If a person subject to the room tax imposed by this section fails to withhold such amount of room tax from the purchase price as required, said person shall become personally liable for payment of the amount required to be withheld by them to the extent of the price of the accommodations valued in money.
F. 
Revocation. Whenever any person fails to comply with this section, the City Clerk may, upon 10 days' notification and after affording such person the opportunity to show cause why their permit should not be revoked, revoke or suspend any or all of the permits held by such person. The City Clerk shall give to such person written notice of the suspension or revocation of their permit(s). The City Clerk shall not issue a new permit after the revocation of a permit unless they are satisfied that the former holder of the permit will comply with the provisions of this section. A fee as set forth on the City of Onalaska Fee Schedule shall be imposed for the renewal or issuance of a permit which has been previously suspended or revoked.
A. 
Monthly tax returns required. The tax imposed for each calendar month is due and payable on the last day of the month next succeeding the calendar month for which imposed. A return shall be filed with the City Finance Department by those furnishing at retail such rooms and lodging, on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar month from such retail furnishing of rooms or lodging, the amount of taxes imposed for such period and such other information as the City Finance Department deems necessary. The return shall be accompanied by a copy of the Wisconsin sales tax return filed by the person filing the room tax return for the same period of time set forth in the room tax return.
B. 
Annual tax return required. Upon the request of the City's Finance Department, any person required to file such monthly return shall file an annual calendar year return within 90 days of the close of each such calendar year. The annual return shall summarize the monthly returns, reconcile and adjust for errors in the monthly returns and shall contain certain such additional information as the City Finance Department requires. Such annual returns shall be made on forms as prescribed by the City Clerk. All such returns shall be signed by the person required to file a return or their duly authorized agent. The City Finance Director may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.
C. 
Failure to file required tax returns. If any person fails to file a return as required by this chapter, the City Treasurer shall make an estimate of the amount of the gross receipts under Section 7.06.12. 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 City Treasurer's possession or may come into the City Clerk's possession. On the basis of this estimate, the City Treasurer shall compute and determine the amount required to be paid to the City. One or more such determinations may be made for one or more than one period.
D. 
Delinquent tax returns.
1. 
Late filing fee imposed. Delinquent tax returns shall be subject to a $50 late filing fee. The tax imposed by this chapter shall become delinquent if not paid, 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 has been granted. In the case of no return filed or a return filed late, by the due date of the return.
2. 
Interest charged on delinquent accounts. All unpaid taxes under this Division shall bear interest at the rate of 1% per month 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 City Treasurer. An extension of time within which to file a return shall not extend the due date of the return for purposes of interest computation.
3. 
Penalty for nonpayment. In addition to any interest or fine which may be assessed under this division, there shall be a fine imposed for failure to pay any room tax determined hereunder by its due date. Said fine shall be equal to 25% of the room tax due for the previous year or $5,000 whichever is less, of the tax imposed, is hereby established and due and owing in the event that the room tax is not paid within 30 days after the due date of return.
4. 
Fraudulent return. 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 the tax imposed by this division, a penalty of 50% shall be added to the tax required to be paid, exclusive of interest and other penalties.
E. 
Audits.
1. 
The City Treasurer may, by office audit, determine the tax required to be paid to the City or the refund due to any person under this Division. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any of the information within the City Treasurer's possession. One or more such office audit determinations may be made of the amount due for anyone or for more than one period.
2. 
The City Treasurer may, by office audit, determine the tax required to be paid to the City or the refund due to any person under this Division. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any of the information within the City Treasurer's possession. One or more such office audit determinations may be made of the amount due for anyone or for more than one period.
3. 
A fine, not to exceed 5% of the room tax, may be imposed on a person who fails to comply with a request to inspect and audit the person's financial records.
F. 
Records. Every person liable for the tax imposed by this division shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the City Clerk requires. The information obtained under this division shall remain confidential with the exception that such information shall be available to persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of a court. The City of Onalaska may publish statistics classified so as not to disclose the identity of a particular return. Any person violating this section shall pay not less than $100 nor more than $500.
A. 
Any person who is subject to the tax imposed by this section who fails to obtain a permit as required in Section 7.06.13, fails or refuses to permit the inspection of their records by the City Treasurer after such inspection has been duly requested, fails to file a return as required in this division, or who violates any other provision of this division shall, upon conviction thereof and in addition to any other penalty imposed herein, pay an amount as prescribed by Section 1.01.17 of this Code of Ordinances, and the costs of prosecutions, and, in default of payment of such fine, be confined in the La Crosse County jail until payment of such fine and costs of prosecution, but not exceeding 90 days for each violation.
B. 
Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.