[HISTORY: Adopted by the Common Council of
the City of Burlington as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Sales — See Ch. 254.
[Adopted 11-18-2003 by Ord. No. 1736(16)]
The City shall impose a room tax as set forth
herein.
Certain words and terms used in this article
are defined as follows; the word "shall" is mandatory and not directory,
and any words not defined herein shall be construed as defined by
statute and Wisconsin Administrative Code:
As defined in Wis. Stat. § 77.51(4) and Wis. Admin.
Code ch. Tax 11.
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. Stat. § 66.0435(l)(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.
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.
Any person residing for a continuous period of less than
one month in a hotel or motel, as defined herein.
A.
Pursuant to Wis. Stat. § 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 is not subject to the
selective sales tax imposed by Wis. Stat. § 77.52(2)(a)1
and shall not be imposed on sales to the federal government or persons
listed under Wis. Stat. § 77.54(9a), including but not limited
to the state and its agencies, governmental units and charitable corporations.
B.
Such tax shall be at the rate of 8% of the gross receipts
from such retail furnishing of hotel or motel rooms.
[Amended 3-15-2005 by Ord. No. 1776(26); 2-18-2014 by Ord. No. 1976(10); 12-17-2019 by Ord. No. 2053(19)]
C.
Imposition of this tax shall commence effective January
1, 2004.
The room tax revenue collected shall be apportioned
70% to the City of Burlington for use in promoting, developing, stimulating,
expanding and administering activities related to tourism, hospitality
and recreation facilities in the City, and the remaining 30% shall
be apportioned to the City for general administration expenses.
A.
Returns. 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 City Treasurer
on a quarterly basis. Information for January, February and March
of each calendar year shall be reported by April 15, with the tax
due payable by that date. Information for April, May and June of each
calendar year shall be reported by July 15, with the tax due payable
by that date. Information for July, August and September for each
calendar year shall be reported by October 15, with the tax due payable
by that date. Information for October, November and December of each
calendar year shall be reported by January 15, with the tax due payable
by that date. All quarterly 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 quarter shall be attached to the report.
The City shall have the right to enforce the collection of the room
tax pursuant to Wis. Stat. § 66.0615(2).
B.
Collection and disbursement of the room tax shall
be administered by the City Treasurer.
All late taxes under this article shall bear
interest at a rate of 1% per month or fraction of a month from the
due date of the tax until the tax is paid or deposited with the City
Treasurer.
If any person liable for any amount of tax under
this article 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 City 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
chapter 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.
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 City Treasurer
upon reasonable notice.
A.
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 is not correct, the City Treasurer may by audit
determine the tax required to be paid to the City or the refund due
to any person under this article. The determination may be made upon
the basis of the facts contained in the return being audited or upon
any other information obtained by the City Treasurer. The Treasurer
is authorized to examine and inspect the financial records pertaining
to the furnishing of accommodations, including but not limited to
the Wisconsin sales tax records and books of any person in order to
verify the tax liability of that person.
B.
The City Treasurer may make a determination 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 A.
[Amended 8-19-2008 by Ord. No. 1868(10)]
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 article shall be subject to a penalty as set forth in Chapter 1, § 1-4 of this Municipal Code.
Any person who is subject to the tax imposed by this article who fails or refuses to pay such tax, fails or refuses to allow the inspection of his state sales tax records by the City Treasurer after such inspection has been requested by the City Treasurer, fails to file a return as provided in this article, fails to remit the taxes due within 60 days of the tax due date or who violates any other provision of this article may be required to pay forfeitures as specifically provided herein and/or as provided in § 1-4 of this Municipal Code, together with the cost of prosecution. Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.
A.
Any person subject to § 286-9A 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.
B.
Delinquent taxes. Any person who fails to pay the
tax due hereunder for the previous year shall be subject to a forfeiture
of 25% of the tax due or $5,000, whichever is less.
