[HISTORY: Adopted by the Village Board of the Village of Webster 1-10-2024 by Ord. No. 2024-01. Amendments noted where applicable.]
A. 
For the purpose of administering and enforcing this chapter, the terms or words used herein shall be interpreted as follows:
(1) 
Words used in the present tense include the future.
(2) 
Words in the singular number include the plural number.
(3) 
Words in the plural number include the singular number.
B. 
The following definitions and conditions apply unless specifically modified:
COMMISSION
An entity created by one or more municipalities in a zone to coordinate tourism promotion and development for the zone, as set forth in § 66.0615(1)(a), Wis. Stats.
DWELLING UNIT
One or more rooms with provisions for living, cooking, sanitary, and sleeping facilities and a bathroom arranged for exclusive use by one person, one family or two or more persons maintaining a common household, to the exclusion of all others. Dwelling units include residential, tourist rooming houses, seasonal employee housing, and dormitory units. The term "dwelling unit" is used to refer to any part or portion of a short-term rental property that is being rented out separately from any other part of the same short-term rental property.
GROSS RECEIPTS
Total revenue received from the retail furnishings of rooms, lodging, or similar accommodations by a short-term rental.
MUNICIPALITY
The Village of Webster, Wisconsin.
PAYOR
The person or entity that operates a short-term Rental, as defined above, and owes the tax imposed by this chapter.
PERSON
Includes a corporation, firm, partnership, association, organization, and any other group acting in conjunction, as well as individuals, including a personal representative, receiver, or other representative appointed according to law. Whenever the word "person" is used in any section of this chapter prescribing a penalty or fine, as to partnerships or associations, the word shall include the partners or members thereof and, as to corporations, shall include the officers, agents, or members thereof who are responsible for any violation of such section.
PROPERTY MANAGER
A person who is not the property owner and who provides property management services and who is authorized to act as the agent of the property owner for the purpose of responding to problems at the property.
RENTER
Any person or people renting a short-term rental.
ROOM TAX
The tax imposed by this chapter.
SHORT-TERM RENTAL
A residential dwelling that is offered for rent for a fee and for fewer than 30 consecutive days, § 66.0615(1)(dk), Wis. Stats.; or a hotel or motel as defined in § 66.0615(1)(b) and (c), Wis. Stats.
TOURISM
Any travel for recreational, business or educational purposes, as set forth in § 66.0615(1)(e), Wis. Stats.
TOURISM ENTITY
A nonprofit organization that came into existence before January 1, 2015, spends at least 51% of its revenues on tourism promotion and tourism development, and provides destination marketing staff and services for the tourism industry in a municipality as set forth in § 66.0615(1)(f), Wis. Stats.
TRANSIENT
Any person residing for a continuous period of less than 30 consecutive days in a hotel, motel or other furnished accommodation available to the public.
ZONE
(1) 
Shall have the meaning set forth in § 66.0615(1)(h), Wis. Stats., and shall cover the area of all municipalities in Burnett County, Wisconsin, that elect to be so included. For the purpose of this chapter, the Village of Webster 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.
(2) 
The members of the zone and specifically the Village of Webster elect hereby to create a commission, as defined in section § 66.0615(1)(a), Wis. Stats., to coordinate tourism promotion and development for the zone. Membership of the commission shall include at least two 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 services of furnishings 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 8% of the gross receipts from such retail furnishings 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.]
Of the room taxes that are collected, 70% shall be paid to the tourism entity, 25% shall be retained in the municipality's general fund, and 5% shall be for administration of tax collection.
The commission shall:
A. 
Contract with one tourism entity in the zone to obtain staff, support services and assistance in developing and implementing programs to promote the zone to visitors.
B. 
Monitor the collection of room taxes from each municipality that has a room tax.
C. 
Report annually to each municipality from which it receives room tax revenues the purpose for which the revenues were spent.
The municipality treasurer or its designee shall administer the collection of the tax imposed by this chapter. 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 municipality treasurer or its designee 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 furnishings of rooms or lodging, the amount of taxes imposed for such period, and other information as the municipality treasurer or its designee deems necessary. Every person required to file such a quarterly return shall, with their first returns, file an annual calendar or fiscal year return. Such annual returns shall be made on forms as prescribed by the municipality treasurer or its designee. All such returns 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 municipality treasurer or its designee requires. Such annual 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 municipality treasurer or its designee, for good cause, may 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 or its designee. Any unpaid tax imposed by this chapter 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 chapter sells out his business or stock of goods or quits the business, his successors or assigns shall be responsible for any unpaid tax due under this chapters.
A. 
The municipality treasurer or its designee shall, by office and/or field audit, determine the tax required to be paid to the municipality or the refund due to any person under this chapter. 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 municipality treasurer's or its designee's possession. One or more such office and/or field audit determination may be made of the amount due for anyone or for more than one period.
B. 
Whenever the municipality treasurer or its designee 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 municipality treasurer or its designee is authorized to examine and inspect the books, records, memoranda and property of any person or of another person. Nothing herein shall prevent the municipality treasurer or its designee from making a determination of tax at any time.
If any person fails to file a return as required by this chapter, the municipality treasurer or its designee shall make an estimate of the amount of the gross receipts. Such estimate shall be made for the period for which such person failed to make a return. On the basis of this estimate, the municipality treasurer or its designee shall compute and determine the amount required to be paid to the municipality, adding to the sum thus arrived at a penalty equal to 12% thereof.
All unpaid taxes under this chapter shall bear interest at the rate of 12% per annum from the due date of the return until paid.
Delinquent tax returns shall be subject to a late filing fee as set by the municipality. In addition, if due to negligence no return is filed, or a return is filed late, the entire tax finally determined shall be subject to a penalty of 25% of the tax, exclusive of any interest or other penalties. 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 chapter, a penalty of 25% shall be added to the tax required to be paid, exclusive of interest and other penalties.
Every person liable for the tax imposed by this chapter shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the municipality treasurer or its designee requires.
All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the municipality treasurer or its designee are deemed to be confidential, except that the municipality treasurer or its designee may divulge their contents to the following and no others:
A. 
The person who filed the return.
B. 
Officers or agents of the municipality as may be necessary to enforce collection.
Any person who is subject to the tax imposed by this chapter who fails or refuses to permit the inspection of records by the municipality treasurer or its designee after such inspection has been duly requested by the municipality, or who fails to file a return as provided in this chapter, or who violates any other provision of this chapter, 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 chapter upon said person.
A. 
For the tax year 2023, any person or business otherwise required to file a return and make payment to the municipality under this chapter will be allowed an exemption from the requirement to collect and pay room tax for any signed contract dated prior to adoption of this chapter in which the contract guarantees the lodging rates. This exemption will expire on January 1, 2024.
B. 
The effective date of this agreement shall be the date upon which the first two municipalities so enter. Therefore, it is anticipated that additional municipalities may join this agreement after the first two municipalities' staff, with acceptance guaranteed if started within 180 days of the initial municipalities' start date. After the 180-day period, municipalities may join by majority agreement of the commission.