City of New Berlin, WI
Waukesha County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of New Berlin 10-10-2000 by Ord. No. 2124 as Secs. 3.09 through 3.11 of the Municipal Code. Amendments noted where applicable.]
GENERAL REFERENCES
Finance — See Ch. 33.

§ 243-1 Installment real estate tax payments.

A. 
This section provides for the payment of real estate taxes in three installments as provided herein. Real estate taxes shall be paid in the following manner:
(1) 
One-third of such real estate taxes on or before the last day of January of each year.
(2) 
One-third of such real estate taxes on or before the last day of March of each year.
(3) 
One-third of such real estate taxes on or before the last day of May of each year.
B. 
On any installment date a taxpayer may pay the balance of his real estate taxes due.
C. 
This section shall not apply to special charges, special assessments, special taxes or personal property taxes. All special charges, special assessments, special taxes and personal property taxes shall be paid in full on or before January 31.
D. 
If the first installment of the real estate taxes or any special charges, special assessments, special taxes or personal property taxes are not paid on or before January 31, the whole amount of such real estate taxes and special charges, special assessments, special taxes and personal property taxes shall become due and payable and shall be considered delinquent as of February 1.
E. 
If the second or final installment of the real estate taxes is not paid on or before the due date, the whole amount of such real estate taxes shall become due and payable and shall be considered delinquent as of the first day of the month after the payment is due.
F. 
All delinquent taxes and special assessments shall be collected by the Director of Finance and Administration and accrue interest at a rate of 1.5% per month or fraction thereof from the date of delinquency. Any such taxes or assessments remaining delinquent on August 1 shall be returned to the County Treasurer for collection.
[Amended 7-23-2002 by Ord. No. 2180]

§ 243-2 Delinquent personal property taxes.

A. 
Pursuant to the authority of § 74.47(2), Wis. Stats., the city hereby imposes a penalty of 0.5% per month or fraction of a month, in addition to the interest prescribed by § 74.47(1), Wis. Stats., on all overdue or delinquent personal property taxes retained for collection by the city or eventually charged back to the city by the county for purposes of collection under § 74.31, Wis. Stats.
B. 
This penalty of 0.5% per month or fraction of a month shall apply to any personal property taxes which are overdue or delinquent on January 1, 1984, or which subsequently become overdue or delinquent.

§ 243-3 Room tax.

A. 
There is hereby imposed a tax of 8% on the privilege of furnishing, at retail, 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 use of the accommodations. In this section, "hotel," "motel" and "transient" have the meaning set forth in § 77.52(2)(a), Wis. Stats. The said tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a), Wis. Stats.
B. 
Whenever the city 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 city's financial officers may inspect and audit the financial records of any person subject to Subsection A above pertaining to the furnishing of accommodations to determine whether or not the correct amount of room tax is assessed and whether or not any room tax return is correct.
C. 
Any person under Subsection A who fails to comply with a request to inspect and audit the person's financial records under Subsection B above shall forfeit an amount established by the Municipal Court, not to exceed 5% of the tax.
D. 
The city may determine the tax under Subsection A above according to its best judgment if any person required to make a return fails, neglects or refuses to do so for the amount, in the manner and form, and within the time prescribed by the city.
E. 
Each person who is subject to Subsection D above shall pay an amount of taxes the city determines to be due under Subsection D plus interest at the rate of 1% per month or the unpaid balance. No refund or modification of the payment determined may be granted until the person files a correct room tax return and permits the city to inspect and audit his financial records, as provided in Subsection B above.
F. 
Any failure to pay the tax shall be subject to a forfeiture set by the Municipal Court, not to exceed 25% of the room tax due for the previous year under Subsection A above or $5,000, whichever is less.
G. 
Information obtained under Subsection B above shall be kept confidential, except for persons using the information in the discharge of duties imposed by law or the duties of their office or by order of a court.
H. 
Statistics published on the room tax shall be so classified as not to disclose the identity of particular returns. Persons violating this subsection may be required to forfeit not less than $100 nor more than $500.
I. 
Each retailer covered by this section shall submit a quarterly report to the Director of Finance and Administration's office, showing the gross receipts from furnishing such accommodations, rooms or lodging, along with a copy of his State Sales Tax Report for said business along with the effective percentage tax for the gross receipts as reported by not later than 30 days from the end of each calendar quarter for the receipts of that past calendar quarter.
[Amended 7-23-2002 by Ord. No. 2180]
J. 
Taxes not paid with the return shall bear interest at the legal rate from the due date of the return. Failure to pay the tax, or delinquent payment of such taxes, shall be subject to a late filing penalty of $10, in addition to the interest imposed herein.
K. 
If a false or fraudulent return is filed with the intent, in either case, to defeat or evade the tax imposed by this section, a penalty of 50% of the tax due shall be paid in addition to the tax interest and late filing penalty.
L. 
Distribution.
(1) 
The revenues collected under this section will be distributed as follows:
(a) 
43.75% shall be placed in the debt retirement fund.
(b) 
43.75% shall be placed in the building maintenance fund.
(c) 
6.25% shall be used for funding the annual promotions account in the Mayor's office.
(d) 
6.25% shall be used for funding annual economic development activities and marketing.
(2) 
The unspent funds from Subsection L(1)(c) and (d) will be reallocated to the debt retirement and building maintenance funds each year.
M. 
The amount of the room tax to be retained by the City shall be subject to the limitations provided for in § 66.0615(lm)(dm), Wis. Stats.
[Added 10-11-2016 by Ord. No. 2578]