[HISTORY: Adopted by the Common Council of the City of Montello as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Budget and finance — See Ch. 22.
[Adopted 3-7-2005]
In this article, the following shall apply:
COMMISSION
An entity created by one or more municipalities in a zone to coordinate tourism promotion and development for the zone.
GROSS RECEIPTS
Total revenue received from the retail furnishing of rooms, lodging, or similar accommodations by a hotel or motel as defined herein.
GROSS REVENUES
Has the meaning as defined in § 76.48(1g)(d), Wis. Stats., insofar as applicable.
HOTEL or MOTEL
A building or a 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, bed-and-breakfast establishments, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins, commercial indoor lodging facilities and any other building or group of buildings in which accommodations are available to the public, except accommodations rented for a continuous period of more than 30 consecutive days 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.
MUNICIPALITY
The City of Montello, Wisconsin.
PAYOR
The person or entity that owes the tax imposed by this article.
ROOM TAX
The tax imposed by this article.
TOURISM
Any travel for recreational, business or educational purposes.
TOURISM ENTITY
A nonprofit organization that came into existence before January 1, 1992, and provides staff, development or promotional services for the tourism industry in a municipality.
TRANSIENT
Any person residing for a continuous period of less than 30 consecutive days in a hotel, motel, or other furnished accommodations available to the public.
ZONE
Shall have the meaning set forth in § 66.0615(1)(h), Wis. Stats., and shall cover the area of all municipalities in Marquette County, Wisconsin, that elect to be so included. For the purpose of this article the City of Montello 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. The members of the zone and specifically the City of Montello elect hereby to create a commission, as defined in § 66.0615(1)(a), Wis. Stats., to coordinate tourism promotion and development for the zone. Membership of the commission shall include at least 1/2 of its 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 service of furnishing, 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 4.5% of the gross receipts from such retail furnishing 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.]
A. 
Upon receipt of the room taxes that are collected, the municipality shall distribute 75% of the room taxes to the commission and shall retain 25% in the municipality's general fund.
B. 
Tracking and reporting room tax revenue expenditures. The tourism entity shall track and measure the impact of all room tax revenue expenditures and shall permit and allow inspections of its records pertaining to the use of the room tax funds upon request of the municipalities, at reasonable times. The tourism entity shall report at least annually to the commission the purposes for which the room tax revenues it received were spent and the impact of such expenditures as stated above, and the commission in turn shall report back to the municipality the purposes for which the room tax revenues it received were spent. No room tax revenue may be used to construct or develop a lodging facility. The commission shall permit and allow inspections of its records pertaining to the use of the room tax funds upon request of the municipality, at reasonable times.
The Municipal Clerk-Treasurer shall administer the collection of the tax imposed by this article. 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 Municipal Clerk-Treasurer, 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 furnishing of rooms or lodging, the amount of taxes imposed for such period, and other information as the Municipal Clerk-Treasurer deems necessary. Every person required to file such a quarterly return shall, with his first return, elect to file an annual calendar or fiscal year return. Such annual return 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 Clerk-Treasurer requires. Such annual returns shall be made on forms as prescribed by the Municipal Clerk-Treasurer. All such 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 Municipal Clerk-Treasurer may, for good cause, 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. Any unpaid tax imposed by this article 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 article sells out his 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 Municipal Clerk-Treasurer that it has been paid or a certificate stating that no amount is due. If any person subject to the tax imposed by this article fails to withhold such amount of tax from the purchase price as required, he shall become personally liable for payment of the amount required to be withheld by him to the extent of the price of the accommodations valued in money.
A. 
The Municipal Clerk-Treasurer may, by office audit, determine the tax required to be paid to the municipality or the refund due to any person under this article. 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 Municipal Clerk-Treasurer's possession. One or more such office audit determinations may be made of the amount due for any one or for more than one period.
B. 
The Municipal Clerk-Treasurer may, by field audit, determine the tax required to be paid to the municipality 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 within the Municipal Clerk-Treasurer's possession. Whenever the Municipal Clerk-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 Municipal Clerk-Treasurer is authorized to examine and inspect the books, records, memoranda, and property of any person in order to verify the tax liability of that person or of another person. Nothing herein shall prevent the Municipal Clerk-Treasurer from making a determination of tax at any time.
If any person fails to file a return required by this article, the Municipal Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 297-6. 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 Municipal Clerk-Treasurer's possession or may come into his/her possession. On the basis of this estimate, the Municipal Clerk-Treasurer shall compute and determine the amount required to be paid to the municipality, adding to the sum thus arrived at a penalty equal to 10% thereof. One or more such determinations may be made for one or more than one period.
A forfeiture of 25% of the tax imposed for the previous year or $1,000, whichever is less, is hereby established and is due and owing in the event that the room tax is not paid within 30 days after the due date of the return. In addition to this forfeiture, all unpaid taxes under this article shall bear interest at the rate of 12% per annum 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 Municipal Clerk-Treasurer. All refunded taxes shall bear interest at 12% per annum from the due date of the return until the first day of the month following the month in which said taxes are refunded. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation. If the Municipal Clerk-Treasurer determines that any overpayment of tax has been made intentionally or by reason of carelessness or neglect, or if the tax was not accompanied by a complete return, he or she shall not allow any interest thereon.
Delinquent tax returns shall be subject to a late filing fee of $25. The tax imposed by this article shall become delinquent if not paid by the due date of the return.
If a person files a false or fraudulent return with the intent in either case to defeat or evade the tax imposed by this article, a penalty of 50% shall be added to the tax required to be paid, exclusive of interest and other penalties.
In order to protect the revenue of the municipality, the Municipal Clerk-Treasurer may require any person liable for the tax imposed by this article to place with him or her such security, not in excess of $5,000, as the Municipal Clerk-Treasurer determines. If any taxpayer is delinquent in the payment of taxes imposed by this article, the Municipal Clerk-Treasurer may, upon 10 days' notice, recover the taxes, interest and penalties from the security placed with the Municipal Clerk-Treasurer by such taxpayer. No interest shall be paid or allowed by the municipality to any person for the deposit of such security.
Every person liable for the tax imposed by this article shall keep or cause to be kept such records, receipts, invoices and other pertinent papers in such form as the Municipal Clerk-Treasurer requires.
All tax returns, schedules, exhibits, writings and audit reports relating to such returns, on file with the Municipal Clerk-Treasurer, shall be deemed to be confidential. The Municipal Clerk-Treasurer may only divulge the information contained herein to the following persons: the person who filed the return; the officers, employees, or agents of the Municipal Clerk-Treasurer; other persons for use in the discharge of their duties as imposed by law or in the discharge of the duties of their office (unless otherwise prohibited by law); or by an order of a court. No person in the administration of this section shall disclose the business affairs, operations or information obtained through an investigation of records from anyone upon whom a tax is imposed by this article. Neither shall the amount or source of income, profits, losses, expenditures nor any part thereof that is set forth or disclosed in any return be further disclosed. No such administrator shall permit any return or copy thereof to be seen or examined by any person, except as provided in this section or by any subsequent ordinances or resolutions adopted by the municipality pertaining to the confidentiality of the information described in this section. Persons that violate this section may be required to forfeit not less than $100 nor more than $500 for each such act committed.
A. 
Any person who is subject to the tax imposed by this article who fails or refuses to permit the inspection of records by the Municipal Clerk-Treasurer after such inspection has been duly requested by the Municipal Clerk-Treasurer, or who fails to file a return as provided in this article, or who fails to post security requested by the Municipal Clerk-Treasurer, or who violates any other provisions of this article 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 article upon said person.
B. 
The effective date of this agreement shall be the date upon which the last listed municipality so enters.
C. 
It is anticipated that from time to time the area that the public perceives to be a single destination will change, and additional municipalities will recognize that they have become part of that geographic area; therefore, it is anticipated that additional municipalities may join this agreement in the future, by mutual agreement of all municipalities then involved.
[Adopted 1-2-2019]
The purpose of this article is to provide the City of Montello with a source of funds, in addition to other funding sources currently being utilized, to fund road improvements and other transportation-related expenses.
In this article, a "motor vehicle" means an automobile or motor truck registered under § 341.25(1)(c), Wis. Stats., at a gross weight of not more than 8,000 pounds that is registered in this state and is customarily kept in the City of Montello, Marquette County.
At the time a motor vehicle is first registered or at the time of registration renewal, the applicant shall pay a City vehicle registration fee of $20. This fee is in addition to other fees required by Ch. 341, Wis. Stats. The Wisconsin Department of Transportation (DOT) shall collect the fee. Use of funds generated by this registration fee shall be restricted to local street and road improvements, maintenance and operation expenses of said road or streets and transportation-related expenses. Such annual registration fees received shall be deposited into a segregated fund.
The following motor vehicles are exempt from the annual vehicle registration fee:
A. 
All vehicles exempted by Ch. 341, Wis. Stats., from payment of a state vehicle registration fee.
B. 
All vehicles registered by the state under § 341.26, Wis. Stats., for a fee of $5.
No City vehicle registration fee may be imposed on a motor vehicle which is a replacement for a motor vehicle for which a City vehicle registration fee has been paid.
The DOT shall retain a portion of the moneys collected under this article equal to the actual administrative costs related to the collection of these fees (currently $0.17 per vehicle).