Village of Waterford, WI Finance and Taxation

Each year, the Treasurer, at the direction of the Finance Committee, shall prepare a proposed budget, and the Finance Committee shall submit to the Board said proposed budget presenting a financial plan for conducting the affairs of the Village for the ensuing fiscal year.

[Amended 1-23-2006 by Ord. No. 489]

Information required. The budget shall include the following information:

The expense of conducting each department and activity of the Village for the ensuing fiscal year, and corresponding items for the current year and last preceding fiscal year, with reasons for any increase or decrease recommended as compared with appropriations for the current year.

An itemization of all anticipated income of the Village from sources other than general property taxes and bonds issued, with a statement comparing the amounts received by the Village from each of the same or similar sources for the last preceding and current fiscal year.

(c)

An itemization of the amount of money to be raised from general property taxes which, with income from other sources, will be necessary to meet the proposed expenditures.

(d)

Such other information as may be required by the Board and by state law.

Copies required. The Village shall provide a reasonable number of copies of the budget thus prepared for distribution to citizens.

Hearing. The Board shall hold a public hearing on the budget as required by law.

Action by Board. Following the public hearing, the proposed budget may be changed or amended and shall take the same course in the Board as ordinances.

§ 23-4 Changes in budget.

The amount of the tax to be levied or certified and the amounts of the various appropriations, and the purposes thereof, shall not be changed after approval of the budget except by a two-thirds vote of the entire membership of the Village Board. Notice of such change shall be given by publication within 15 days thereafter in the official Village newspaper.

§ 23-5 Village funds to be spent in accordance with appropriations.

No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by § 23-4 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund, and shall be subject to reappropriation; but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made has been accomplished or abandoned.

§ 23-6 Claims procedure.

[Amended 11-22-2004 by Ord. No. 467; 1-23-2006 by Ord. No. 489; 5-23-2016 by Ord. No. 636; 3-12-2018 by Ord. No. 660]

Purpose. It is the declared intent of this section that the Village Board delegate to the Village Clerk the power to authorize routine payments of certain claims, without prior Village Board approval, under the circumstances described in this section, while retaining the Village Board's authority to approve claims.

Authority. This section is adopted pursuant to the authority granted to Village Boards under Wis. Stats. § 66.0609 to adopt an alternative claim procedure for approving financial claims against the Village that are in the nature of bills and vouchers.

Claims.

All bills due and claims against the Village, other than those claims subject to Wis. Stats. § 893.80, shall be paid from the Village Treasury after the Clerk audits and approves each such claim as a proper charge against the treasury and endorses his or her approval thereon in accordance with Subsection D, in time for payment prior to the due date of the claim.

The Village Clerk may refer claims for approval or denial to the Village Board, prior to payment being made, and the Village Board may designate certain claims requiring its approval to the Clerk.

Procedure.

Payment of the types of claims described in Subsection C(1) may be made from the Village treasury in the manner described in Wis. Stats. § 66.0607 without prior Village Board approval. The Village Clerk's approval shall not be granted unless the Village Clerk first determines that:

Funds are available under the Village budget to pay the bill or voucher.

The item or service covered by the bill or voucher has been duly authorized by the proper official, department head, board or commission.

(c)

The item or service covered by the bill or voucher has been supplied or rendered in conformity with the authorization.

(d)

The claim appears to be a valid claim against the Village.

The Village Clerk may choose to require the claimant to submit proof, to aid the Clerk in determining whether the claimant has complied with these conditions, prior to payment of the claim.

The Village Clerk shall file with the Village Board at least monthly a list of the claims showing the date the claim was paid; the name of the claimant; the purpose of the claim; and the amount of the claim.

Annual audit. As required by Wis. Stats. § 66.0609(3), the Village Board shall obtain an annual detailed audit of its financial transactions and accounts by a certified public account licensed or certified under Wis. Stats. Ch. 442 and designated by the Village Board.

Bond. As required by Wis. Stats. § 66.0609(4), the Village Clerk shall be covered by a dishonesty insurance policy of not less than $5,000.

[Amended 5-14-2018 by Ord. No. 663]

Payment. Pursuant to Wis. Stats. § 66.0607(3), the Village President and the Village Treasurer shall countersign all drafts, checks and transfer orders of the Village of Waterford, and in the case of a temporary vacancy, extended absence, or physical or mental disability of the President or Treasurer, the Village Administrator may countersign said documents on behalf of either office. In the case that two officers are temporarily absent at the same time, the Village Board may designate an alternate signatory by resolution. In lieu of a required signature, the facsimile signature adopted by the person and approved by the Village Board may be affixed to the draft, check or transfer order. The use of the facsimile signature does not relieve an official from liability to which the official is otherwise subject, including the unauthorized use of the facsimile signature.

[Amended 5-14-2018 by Ord. No. 663]

§ 23-7 Letting of contracts.

Pursuant to Wis. Stats. § 61.56, as a complete alternative to the requirements established by Wis. Stats. §§ 61.54 and 61.55, Wis. Stats. § 62.15 shall apply to Village contracts. The authority vested in the Board of Public Works by Wis. Stats. § 62.15 shall be exercised by the Village Board or as delegated by the Village Board.

§ 23-8 Duplicate Treasurer's bonds.

[Amended 11-22-2004 by Ord. No. 467]

Eliminated. The Village elects not to give the bond on the Treasurer provided for by Wis. Stats. § 70.67(1).

Village liable for default of Treasurer. Pursuant to Wis. Stats. § 70.67(2), the Village shall pay, if the Treasurer fails to do so, all state and county taxes required by law to be paid by such Treasurer to the County Treasurer.

§ 23-9 Temporary investment of Village funds.

[Amended 11-22-2004 by Ord. No. 467]

The Treasurer may invest any Village funds not immediately needed pursuant to Wis. Stats. § 66.0603(1m).

§ 23-10 Room tax.

[Added 10-8-2001 by Ord. No. 415; amended 11-22-2014 by Ord. No. 467; 5-24-2010 by Ord. No. 552; 12-12-2016 by Ord. No. 645]

The Village shall impose a room tax as set forth herein.

Definitions. Certain words and terms used in this section are defined as follows; the word "shall" is mandatory and not directory, and any words not defined herein shall be construed as defined by Wisconsin Statutes and the Wisconsin Administrative Code:

GROSS RECEIPTS

Defined in Wis. Stats. § 77.51(4)[1] and Wis. Admin. Code ch. Tax 11.

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, hotels, bed-and-breakfast establishments, 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, except accommodations, including mobile homes as defined in Wis. Stats. § 66.0435(1)(d), rented for a continuous period of more than one month and accommodations furnished by any hospital, sanatorium 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.

ONE MONTH

A calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

TRANSIENT

Any person residing for a continuous period of less than one month in a hotel or motel as defined herein.

[1]

Editor's Note: said subsection was repealed by 2009 Act 2.

Room tax imposed.

Pursuant to Wis. Stats. § 66.0615, a tax is hereby imposed on the privilege of furnishing, at retail, except sales for resale, 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. This tax shall not be imposed on sales to the federal government or persons listed under Wis. Stats. § 77.54(9a).

Such tax shall be at the rate of 8% of the gross receipts from such retail furnishing of hotel or motel rooms.

Imposition of this tax shall commence effective January 1, 2003.

Use of revenue. The room tax revenue collected shall be apportioned 70% to the Village of Waterford Tourism Commission for use as set forth in Wis. Stats. § 66.0615, and the remaining 30% shall be apportioned to the Village for general administration expenses.

Administration.

Returns and payment. Each person furnishing rooms or lodging subject to the tax imposed herein shall report room occupancy, gross receipts for room rentals, and the tax due hereunder to the Village Treasurer on a monthly basis, no later than 60 days after the last day of the month the tax was incurred, with the tax due payable by that date. All monthly reports shall be signed by the person required to file a return or his authorized agent. A copy of the current state sales tax report for the month shall be attached to the report. The Village shall have the right to enforce the collection of the room tax pursuant to Wis. Stats. § 66.0615(2).

Collection and disbursement of the room tax shall be administered by the Village Treasurer, who shall also file the reports with the Wisconsin Department of Revenue required under Wis. Stats. § 66.0615(4).

Interest on late taxes. All late taxes under this section shall bear interest at a rate of 1% per month from the due date of the tax until the day the tax is paid or deposited with the Village Treasurer.

Tax liability on transfer of business. If any person liable for any amount of tax under this section sells the 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 Village Treasurer that it has been paid or a certificate stating that no amount is due. If a person subject to the tax imposed by this section fails to withhold such amount of tax from the purchase price as required, the purchaser shall become personally liable for payment of the amount required to be withheld to the extent of the purchase price of the accommodations valued in money.

Records. Every person liable for collecting and/or paying the tax imposed herein shall maintain written or electronic records used to calculate and determine said tax, and said records shall be maintained for not less than two years after the tax is due. Such records, receipts, invoices and other pertinent papers or electronic records shall be made available for inspection by the Village Treasurer upon reasonable notice.

Audit. As a means of enforcing the collection of the room tax, the Village may exchange audit and other information with the Department of Revenue and may do any of the following:

Whenever the Village 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 Village Treasurer may inspect and audit the financial records of any person or entity subject to the imposition of room tax pertaining to the furnishing of accommodations to determine whether the correct amount of room tax is assessed and whether any room tax return is correct.

Any person subject to Subsection H(1) who fails to comply with a request to inspect and audit the person's financial records shall be required to forfeit not more than 5% of the tax due hereunder, as determined by the Treasurer based upon the Treasurer's best judgment and the information available.

The Village Treasurer may make a determination using his or her best judgment of the tax due hereunder if a person required to make a return fails, neglects or refuses to do so for the amount required and in the manner and form as set forth herein. When such determination is made, the person shall be required to pay the determined amount plus interest at the rate of 1% per month on the unpaid balance. No refund or modification of the payment determined may be made until the person files a correct room tax return and permits the Treasurer to inspect and audit the person's financial records pursuant to Subsection H(1).

Confidentiality of information. All tax returns, schedules, exhibits, writings, electronic records or audit reports relating to the returns required herein are deemed to be confidential, except the information may be disclosed to or used by persons using the information in the discharge of duties imposed by federal or state law or local ordinance or of the duties of their office or by order of a court. Any persons violating the confidentiality requirements of this subsection may be required to forfeit not less than $100 nor more than $500.

Penalty.

Any person who is subject to the tax imposed by this section who fails or refuses to pay such tax, fails or refuses to allow the inspection of his state sales tax records by the Village Treasurer after such inspection has been requested by the Village Treasurer, fails to file a return as provided in this section, fails to remit the taxes due within 60 days of the tax due date or who violates any other provision of this section may be required to pay forfeitures as provided in this section, together with the cost of prosecution. Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.

Delinquent taxes.

Forfeiture. Any person who fails to pay the tax due shall be subject to a forfeiture equal to 25% of the tax due for the previous year or $5,000, whichever is less.

Revocation of conditional use permits. A conditional use permit granted to any person or for any premises pursuant to § 245-16 of this Municipal Code shall be revoked if the room taxes imposed herein are delinquent and unpaid for the previous year. If a conditional use permit is revoked for nonpayment of taxes or charges, the Village Treasurer shall notify the person in writing that the permit is revoked for nonpayment of taxes or charges. The permit holder may appeal the decision to the Village Board, and upon such appeal the revocation shall be held in abeyance until such time as a hearing may be held before the Village Board. The Board may reverse or uphold the revocation of the conditional use permit after affording the permit holder a hearing.

§ 23-11 Special assessments.

[Added 2-14-2005 by Ord. No. 473]

Authority. This section is enacted pursuant to Wis. Stat. § 66.0701, which specifies that the Village may enact an ordinance which provides that the cost of installing or constructing any public work or improvement shall be charged in whole or in part to the property benefited, and make an assessment against the property benefited in the manner that the Village Board determines.

Levy of assessments.

Special assessments for the installation or construction of any public work or municipal work or improvement may be levied and collected pursuant to Wisconsin Statutes or pursuant to this section.

Except as provided in Wis. Stat. § 66.0721, the Village may, by resolution, levy and collect special assessments upon property in a limited and determinable area for special benefits conferred upon the property by any public work or improvement; and may provide for the payment of all or any part of the cost of the work or improvement out of the proceeds of the special assessments, as an exercise of the Village's police power. A "public work," as used herein, includes the construction or installation of an improvement that the Village requires a property owner or developer to perform as a condition of approval of a development or pursuant to a developer's agreement, which will be dedicated to the public, and which benefits property not owned by the developer or property owner. The assessment shall be calculated on a reasonable basis as determined by the Village Board.

The cost of any work or improvement to be paid in whole or in part by special assessment on property under this section may include the direct and indirect cost, the cost of any architectural or engineering services, and any other item of direct or indirect cost that may reasonably be attributed to the proposed work or improvement. The amount to be assessed against all property for the proposed work or improvement shall be apportioned among the individual parcels in the manner designated by the Village Board.

A parcel of land against which a special assessment has been levied for the sanitary sewer or water main laid in one of the streets that the parcel abuts is entitled to a deduction or exemption that the Board determines to be reasonable and just under the circumstances of each case, when a special assessment is levied for the sanitary sewer or water main laid in the other street that the corner lot abuts. The Board may allow a similar deduction or exemption from special assessments levied for any other public improvement.

Procedure. Before the exercise of any powers conferred by this section, the Village Board shall declare by preliminary resolution its intention to exercise the powers for a stated municipal purpose. The resolution shall describe generally the contemplated purpose, the limits of the proposed assessment district, the number of installments in which the special assessments may be paid, whether the assessment may be deferred under the terms and conditions set forth by the Village Board, and direct the proper municipal officer or employee to make or review and approve a report on the proposal. The resolution may limit the proportion of the cost to be assessed.

The report shall consist of:

Preliminary or final plans and specifications.

An estimate of the entire cost of the proposed work or improvement.

(c)

A statement that the property against which the assessments are proposed is benefited.

(d)

A schedule of the proposed assessments.

A copy of the report, when completed, shall be filed with the Village Clerk for public inspection.

Upon the completion and filing of the report, the Village Clerk shall prepare a notice stating the nature of the proposed work or improvement, the general boundary lines of the proposed assessment district, including, in the discretion of the Village Board, a small map, the place and time at which the report may be inspected, and the place and time at which all interested persons, or their agents or attorneys, may appear before the Village Board and be heard concerning the matters contained in the preliminary resolution and the report. The notice shall be published as a Class 1 notice, under Ch. 985, and a copy of the notice shall be mailed, at least 10 days before the hearing, to every interested person whose post-office address is known, or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 nor more than 40 days after publication.

The notice and hearing requirements under Subsection C(3) do not apply if they are waived, in writing, by all the owners of property affected by the special assessment.

(5)

After the hearing upon any proposed work or improvement, the Village Board may approve, disapprove or modify, or it may rerefer the report to the designated officer or employee with directions to change the plans and specifications or to accomplish a fair and equitable assessment.

(6)

When the Village Board is satisfied with the report, it shall adopt a resolution directing that the special assessment be levied in accordance with the report as finally approved and shall specify the terms of the assessment within the final resolution. In no case may the special assessment levied exceed the amount which the Village is contractually obligated to pay to the developer who incurred the expense.

(7)

The Village Clerk shall publish the final resolution as a Class 1 notice, under Ch. 985, in the assessment district and a copy of the resolution shall be mailed to every interested person whose post-office address is known, or can be ascertained with reasonable diligence.

(8)

When the final resolution is published, all awards, compensations and assessments arising from the resolution are then authorized and made, subject to the right of appeal under Wis. Stat. § 66.0703(12).

Amendment of assessment.

If the actual cost of any project, upon completion or after the receipt of bids, is found to vary materially from the estimates, if any assessment is void or invalid, or if the Village Board decides to reconsider and reopen any assessment, it may, after giving notice as provided in herein and after a public hearing, amend, cancel or confirm the prior assessment. A notice of the resolution amending, canceling or confirming the prior assessment shall be given by the Clerk as provided in Subsection C(3).

If the cost of the project is less than the special assessments levied, the Village Board, without notice or hearing, shall reduce each special assessment proportionately.

Every special assessment levied under this section is a lien on the property against which it is levied on behalf of the Village. The Village Board shall provide for the collection of the assessments, may provide refunds of costs to developers or property owners, may establish penalties for payment after the due date, and may provide that all assessments or installments that are not paid by the date specified shall be extended upon the tax roll as a delinquent tax against the property and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes apply to the special assessment, except as otherwise provided by statute. The Village Board may withhold approval of any development of an assessed property for failure to pay a special assessment.

If a special assessment levied under this section is held invalid because this section is found to be unconstitutional, the Village Board may reassess the special assessment under any applicable law and/or may withhold approval of any development of a benefited property in equity, as the failure to contribute to the cost of improvements constitutes unjust enrichment.

§ 23-12 Fees and costs.

[Added 2-12-2007 by Ord. No. 510]

Permit fees. All persons, firms or corporations performing work which by this Code requires the issuance of a permit shall pay a permit application fee for such permit to the Village Clerk to defray the cost of administration, investigation, advertising and processing of permits. The fee for permit applications shall be nonrefundable, unless specifically set forth in the appropriate section of the Code, and shall be set by the Village Board from time to time. No permit shall be issued if the applicant is in arrears for any amount due and owing to the Village.

License fees. All persons, firms or corporations performing work for which this Code requires the issuance of a license shall pay a license application fee for such license to the Village Clerk to defray the cost of administration, investigation, advertising and processing of licenses. The fee for license applications shall be nonrefundable, unless specifically set forth in the appropriate section of the Code, and shall be set by the Village Board from time to time. No license shall be issued if the applicant is in arrears for any amount due and owing to the Village.

Review; other costs and fees.

Any person or applicant presenting a proposal, petition or project, whether or not a permit or license is required, will be charged costs and fees equivalent to the cost to the Village for reviews and/or other work performed by the consulting Village Engineer, Village Attorney, Village Planner or any other consultants engaged by the Village.

Such persons or applicants shall be required to pay fees equivalent to the cost to the Village for any work associated with the drafting of agreements or other documents associated with any project, proposal, petition, permit, license, review or approval required, including but not limited to engineering, design and/or inspection fees for public improvements that are associated with the review.

The Village may require a person or applicant to sign an agreement for payment and to make a deposit toward such costs and fees. The deposit shall be in an amount reasonably estimated by the Village Administrator to cover the anticipated costs and fees; however, the person or applicant shall be liable for the full amount of the Village's costs and fees regardless of the amount of the deposit. If the deposited amount falls below the amount reasonably estimated to complete the work, the Administrator may require an additional deposit. If the payments made hereunder are insufficient, the Village may proceed under Subsection D. Any portion of the deposit that is not used by the Village for costs and fees shall be returned to the applicant.

No approvals shall be granted if the applicant is in arrears for any amount due and owing to the Village.

Special charge for Village professionals' contract fees.

Whenever the offices of the Village Attorney, Village Engineer or any other of the Village's contract professional staff are contacted for current services regarding a specific person's property, development or other special matter concerning the Village of Waterford by: (a) the Village President, Village Administrator or the agent of either; or (b) a property owner or any person or entity or a respective representative, if said contact results in a charge to the Village of Waterford for that professional's time and services and said service is not a service provided to the Village of Waterford as a whole, then the Village Treasurer shall be authorized to charge said person or entity for the current service provided and/or pursuant to the provision of Wis. Stat. § 66.0627, to impose a special charge for that current service to the benefited property owner for the fees incurred by the Village.

This section shall be enforced on the basis of the policy as established by the Village upon a recommendation of the Village Board Finance and Taxes Committee, by resolution enacted by the Village Board and revised from time to time.

The Village Treasurer is authorized to invoice each person or entity for special charges, allowing a period of time not more than 30 days to pay for provided current services. The invoice shall include an itemized statement of the professional service fees provided. If unpaid, ongoing reviews may be halted until payment is made.

The Village Treasurer shall give each property owner, invoiced for current services, notice that a hearing may be requested before the Village Board Finance and Taxes Committee regarding the charges against the property. If a hearing is timely requested in writing within 20 calendar days of the mailing of the invoice for current services, the matter shall be heard in accordance with this § 23-12 on the issue of the cost of professional fees incurred to benefit a specific landowner.

(5)

If any amount remains unpaid after the 30 days allowed for payment where no hearing has been timely requested, the Village Treasurer shall automatically charge that delinquent amount, plus any applicable penalty and/or interest, against the current or next tax roll as a delinquent tax against the property pursuant to Wis. Stat. § 66.0627. In the event the invoice rendered to a property owner or the time allowing for payment precludes placement on the current year's tax roll, any such delinquent charge shall be extended to the following year's tax roll.

(6)

Upon receipt of a timely request for a hearing on the invoice for special charges, the Village Finance and Taxes Committee shall hold a hearing regarding same at its next regular meeting or, at its discretion, at a special meeting. Such hearing shall be preceded by posted public notice and written notice to the property owner.

(7)

When a timely hearing has been requested, no current charges for special services shall be placed on the tax roll until a hearing has been held and a decision has been rendered and reduced to writing. A copy shall be sent via first class mail, postage prepaid, to the property owner. Only that part of the charges for special services approved by the Village Finance and Taxes Committee may be placed on the tax roll after the property owner has been given 30 days to pay from the date of the Village Finance and Taxes Committee decision.

(8)

The Village, in addition to or instead of the above, may follow any other legal means to collect the amounts due. No approvals may be granted if the applicant is in arrears in any amount owed to the Village.

Fee schedules shall be approved and periodically updated by the Village Board.

The Village may, in its discretion, proceed under any or all of the provisions of this section. The Village may waive any of the provisions of this section for good cause shown.

Administrative fees and costs.

[Added 11-24-2008 by Ord. No. 535]

Miscellaneous services. Any person presenting a request to the Village that requires services over and above those customarily provided to Village residents, whether or not a permit or license is required, will be charged costs and fees equivalent to the cost to the Village for reviews and/or other work performed by Village staff, if those services are approved by the Village Administrator.

Special assessment letters. The Village Treasurer or his or her designee may prepare a special assessment letter to be used to provide information requested for transfers of real property, such as the amount of outstanding special assessments, deferred assessments, changes in assessments, amount of taxes, outstanding sewer and/or water bills, current sewer and/or water bills, contemplated improvements, outstanding citations for Building Code violations, and similar information. Any such information sought shall be provided to the person requesting it on the form that person provides. Requests for special assessment letters shall be made to the Village Treasurer a minimum of five business days in advance. There shall be a fee as designated in the Village Fee Schedule for the research required for, and completion of, the letter.

Interest and collection fees.

[Added 6-23-2014 by Ord. No. 618]

Unless prohibited by law, the Village may charge interest on debts owed to the Village that have not been paid by their due dates. The interest rate, if not specified by statute, shall be determined by the Village Board and set forth in the Fee Schedule.