[Adopted 1-7-1997 as Ch. 17 of the 1997 Code]
[Amended 9-15-1998]
A.
Aggregate tax stated on roll. Pursuant to § 70.65(2),
Wis. Stats., the Town Clerk shall, in computing the tax roll, insert
only the aggregate amount of state, county, school and local taxes
in a single column in the roll opposite the parcel or tract of land
against which the tax is levied or, in the case of personal property,
in a single column opposite the name of the person, firm or corporation
against whom or which the tax is levied.
B.
In lieu of entering on each tax receipt the several
amounts paid respectively for state, county, school, local and other
taxes, the aggregate amount of such taxes shall be combined in a single
column on the tax receipt issued by the Town Treasurer. The Treasurer
shall cause to be printed or stamped on the tax receipt the separate
proportion or rate of taxes levied for state, county, school, local
or other purposes.
[Amended 12-20-2011 by Ord. No. 2011-30]
C.
The Town Treasurer is authorized to issue a check
within 15 business days for the excess of amount escrowed by a taxpayer
and paid to the district by December 31 over the amount due.
A.
Claims to be certified. Prior to submission of any
account, demand or claim to the Town Board for approval of payment,
the Town Clerk shall certify, or cause to be endorsed thereon or on
attached papers, that the following conditions have been complied
with:
B.
Town Board to audit accounts.
(2)
After auditing, the Town Board shall cause to be endorsed
by the Treasurer, on each account, the word "allowed" or "disallowed,"
as the fact is, adding the amount allowed or specifying the items
or parts of items disallowed. The minutes of the proceedings of the
Board or a statement attached thereto shall show to whom and for what
purpose every such account was allowed and the amount.
C.
Payment of regular wages or salaries. Regular wages
or salaries of Town officers and employees shall be paid by payroll,
verified by the proper Town official, department head, board or commission
and filed with the Clerk in time for payment on the regular payday.
D.
Method of incurring claims. All actions of the Town
Board appropriating money or creating a charge against the Town, other
than claims for purchases or work previously authorized by the Board,
shall only be acted upon at the next regular meeting after introduction,
provided that this rule may be suspended by affirmative vote of 2/3
of all members of the Board. A roll call vote shall be taken and recorded
on all appropriations.
E.
Alternative
claims procedure.
[Added 3-3-2009 by Ord.
No. 2009-05]
(1)
Authority.
This subsection is adopted pursuant to the authority granted town
boards under § 60.44(2), Wis. Stats., which allows for the
adoption of an alternative claim procedure for approving financial
claims against the Town which are in the nature of bills and vouchers.
(2)
Applicability.
Payments may be made from the Town treasury pursuant to this subsection
for all claims against the Town which are also consistent with the
Town purchasing policy.
(3)
Procedure.
(a)
Payments
may be made from the Town treasury after the Town Clerk audits and
approves each claim as a proper charge against the treasury by first
determining that the following conditions have been complied with:
[1]
Funds are available under the Town budget to pay the bill or voucher.
[2]
The item or service covered by the bill or voucher has been duly
authorized.
[3]
The item or service covered by the bill or voucher has been supplied
or rendered in conformity with the authorization and follows the Town
purchasing policy.
[4]
The claim appears to be a valid claim against the Town.
(b)
The Town Clerk may require submission of proof to determine compliance with the conditions under Subsection E(3)(a)[1] to [4] prior to approval.
(c)
After
determining that the above conditions have been met, the Clerk shall
indicate approval of the claim by placing his or her signature or
initials on the bill. Upon approval of a bill or voucher under this
procedure, the Treasurer/Deputy Treasurer shall prepare a check and
have it countersigned by the Town Treasurer, Town Clerk, and the Town
Chairperson, pursuant to § 66.0607, Wis. Stats. The Treasurer/Deputy
Treasurer shall then mail or deliver the completed checks to the appropriate
parties.
(d)
At
least monthly, the Town Clerk or Town Treasurer shall file with the
Town Board a written list of claims approved pursuant to this subsection.
The list shall include the date paid, name of claimant, purpose and
amount.
F.
Retention
of nominal overpayments absent demand.
[Added 10-1-2019 by Ord. No. 2019-08]
(1)
For
purposes of this section, a "nominal overpayment" shall be the overpayment
of any tax, fee, or other obligation to the Town in an amount which
does not exceed $5.
(2)
As an
administrative convenience, the Town shall retain any nominal overpayment
and shall not process a refund of the same absent appropriate demand
for refund by the payer of the overpayment.
(3)
A nominal
overpayment retained by the Town pursuant to the provisions of this
section shall be credited to the general fund.
A.
The Town Board shall prepare the budget with the assistance
of the Town Clerk and Town Treasurer. In preparing the budget, department
heads and Town officials shall determine the amount to be recommended
in the budget for each department or activity. The proposed budget
shall be presented at a public hearing in conjunction with the Special
Town Meeting held annually (§ 60.12, Wis. Stats.). The Town
Board shall adopt the budget annually.
[Amended 12-20-2011 by Ord. No. 2011-30]
B.
Form of proposed budget.
(1)
The proposed budget shall include the following information:
(a)
The actual expenditures of each department and
activity for the expired portion of the current year and last preceding
fiscal year and the estimated expense of conducting each department
and activity of the Town for the remainder of the current year and
ensuing fiscal year, with reasons for any proposed increase or decrease
as compared with actual and estimated expenditures for the current
year.
(b)
An itemization of all anticipated income of
the Town from sources other than general property taxes and bond issues,
with a comparative statement of the amounts received by the Town from
each of the same or similar sources for the last preceding and current
fiscal year.
(c)
All existing indebtedness of the Town, including
the amount of interest payable and principal to be redeemed on any
outstanding general obligation bonds of the Town and any estimated
deficiency in the sinking fund of any such bonds during the ensuing
fiscal year.
(d)
An estimate 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.
(e)
Such other information as may be required by
the Town Board and by state law.
(2)
The Town Board shall provide a reasonable number of
copies of the budget thus prepared for distribution to citizens.
C.
Appropriation ordinance; hearing. The Town Chairperson,
with the assistance of the Town Treasurer, shall submit to the Town
Board the annual budget and a draft of an appropriation ordinance
providing for the expenditures proposed for the ensuing fiscal year.
Before adoption of a final appropriation ordinance, the Town Board
shall hold a public hearing on the budget and the proposed appropriation
ordinance as required by law pursuant to § 65.90, Wis. Stats.,
and shall give published notice thereof as provided. The public hearing
on the budget shall be satisfied by presentation at a Special Town
Meeting.
[Amended 12-20-2011 by Ord. No. 2011-30]
D.
Changes in final budget. The Town Board may at any
time by a two-thirds vote of the entire membership transfer any portion
of an unencumbered balance of an appropriation to any other purpose
or object. Notice of such transfer shall be given by publication within
eight days thereafter in a newspaper in general circulation in the
Town.
E.
Expenditures limited by annual appropriation. No money shall be drawn from the treasury of the Town, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation ordinance and changes therein authorized in accordance with Subsection D of this section. 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 Town 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 shall have been accomplished or abandoned.
[Amended 4-18-2000; 4-5-2001; 6-18-2002; 10-15-2002; 12-20-2011 by Ord. No. 2011-30[1]; 11-3-2015 by Ord.
No. 2015-17[2]; 4-17-2018 by Ord.
No. 2018-09[3]]
A.
CVB
EXHIBITION CENTER BONDS
FISCAL AGENCY AGREEMENT
FISCAL AGENT
FOX CITIES TOURISM ZONE
OPERATORS
PLEDGE AGREEMENT
QUARTERLY PAYMENT DATE
ROOM TAX
ROOM TAX ACT
ROOM TAX COMMISSION
ROOM TAX COMMISSION AGREEMENT
TOURISM FACILITIES BONDS
Definitions. In addition to the terms defined in this § 57-4, the terms used in this section shall have the definitions, if any, set forth in the Room Tax Act (as defined below).
The Fox Cities Convention & Visitors Bureau, Inc., a
Wisconsin nonstock corporation, and its successors.
The Redevelopment Authority of the City of Appleton, Wisconsin,
taxable lease revenue bonds, Series 2018 (Fox Cities Exhibition Center
Project), issued to finance or refinance the construction and related
costs of the Fox Cities Exhibition Center, and any additional bonds
issued to refinance said bonds.
An agreement entered into by and among the municipalities,
the Room Tax Commission, and the fiscal agent that sets forth the
duties of the fiscal agent with respect to the room taxes as described
in this section.
A financial institution acting in the capacity as an agent
on behalf of the Town for the receipt and allocation of the room taxes
in accordance with this section.
That geographic area encompassing the City of Appleton, Wisconsin;
the City of Kaukauna, Wisconsin; the City of Neenah, Wisconsin; the
Village of Kimberly, Wisconsin; the Village of Little Chute, Wisconsin;
the Town of Grand Chute, Wisconsin; the Town of Neenah, Wisconsin;
the Village of Fox Crossing, Wisconsin; the City of Menasha, Wisconsin;
the Village of Sherwood, Wisconsin; and that may in the future include
any municipality that hereafter becomes a party to the Room Tax Commission
agreement.
Hotelkeepers, motel operators, lodging marketplaces, owners
of short-term rentals, and other persons furnishing accommodations
that are available to the public, which are located in the Town and
are obligated to pay room taxes under this section.
Any pledge agreement entered into by the municipalities and
the Room Tax Commission, pursuant to which a portion of the room tax
is pledged to pay a particular project or purpose in furtherance of
the purposes of the room tax set forth in this section, which includes
the Exhibition Center bonds and any tourism facilities bonds.
Each January 31, April 30, July 31, and October 31, each
of which is the last day of the month next succeeding the end of a
calendar quarter.
A tax on the privilege of furnishing, at retail, except sales
for resale, rooms or lodging to transients by the operators, pursuant
to the Room Tax Act.
Section 66.0615, Wis. Stats., as amended from time to time.
The Fox Cities Room Tax Commission created by the municipalities
within the Fox Cities Tourism Zone pursuant to the Room Tax Commission
agreement in order to coordinate tourism promotion and tourism development
within the Fox Cities Tourism Zone.
The amended and restated Room Tax Commission agreement, dated
as of November 24, 2015, entered into by and among the municipalities
and the Room Tax Commission, as amended from time to time.
Any one or more series of bonds issued to finance or refinance
the construction and related costs of projects undertaken by or on
behalf of the municipalities in furtherance of the Tourism Facilities
Room Tax, and any additional bonds issued to refinance said bonds.
B.
Imposition of room tax.
(1)
Pursuant to the Room Tax Act, there is hereby imposed a room tax
of 10% on the privilege of furnishing, at retail, except sales for
resale, rooms or lodging to transients, by the operators. Operators
shall remit all room taxes to the Town Treasurer or to a fiscal agent
on behalf of the Town pursuant to a fiscal agency agreement in accordance
with the requirements of this section and the Room Tax Act. Such ten-percent
room tax shall be allocated as follows:
(a)
A room tax of 2.85% shall be imposed and allocated toward the
support of the CVB, to be used for the promotion of the Fox Cities
Tourism Zone as a tourism destination (the "CVB room tax").
(b)
A room tax of 3% shall be imposed (subject to sunset as provided in Subsection C hereof) and allocated toward payment of debt service on the Exhibition Center bonds in accordance with a pledge agreement (the "Exhibition Center room tax").
(c)
A room tax of 3% shall be imposed and allocated toward the support
of amateur sports facilities within the Fox Cities Tourism Zone and/or
other facilities which are reasonably likely to generate paid overnight
stays at more than one hotel, motel, or other lodging establishment
within the Fox Cities Tourism Zone (the "tourism facilities room tax").
(d)
A room tax of 1.15% shall be imposed and retained by the Town
to be used for general tourism support and development in the Fox
Cities Tourism Zone in accordance with the requirements of the Room
Tax Act (the "municipal room tax").
(2)
The Town or its fiscal agent shall forward the room taxes it has
received, to be used as described above, to the following parties:
(a)
The CVB room tax to the CVB;
(b)
The Exhibition Center room tax as required under the related
pledge agreement;
(c)
The municipal room tax to the Town; and
(d)
The tourism facilities room tax to the Room Tax Commission or
its designees on its behalf (including the CVB), or as otherwise required
under a pledge agreement.
C.
Expiration of Exhibition Center room tax. The Exhibition Center room
tax shall sunset and expire upon payment in full of all outstanding
Exhibition Center bonds and any related outstanding fees or expenses
therefor, at which time the room tax shall be reduced by 3%, with
such reduction being deemed to be the share of the room tax allocated
to the Exhibition Center room tax. Notwithstanding the foregoing,
operators may not discontinue collection of the Exhibition Center
room tax until the Town provides notice that the Exhibition Center
room tax has been terminated by operation of this section. After all
outstanding Exhibition Center bonds are paid in full, any excess Exhibition
Center room tax revenues collected that are not needed to pay the
Exhibition Center bonds or any related outstanding fees or expenses
shall be forwarded to the CVB and reallocated to the purposes of the
tourism facilities room tax.
D.
Priority of payment. In the event any operator fails to remit the
entire room tax amounts due on any quarterly payment date under this
section, the Town directs that the amounts actually received by the
Town (or its fiscal agent) shall be applied in the following priority
order:
E.
Tourism entity. The CVB shall act as the "tourism entity," as that
term is defined in the Room Tax Act, for purposes of providing staff,
support services and assistance to the Room Tax Commission in developing
and implementing programs to promote the Fox Cities Tourism Zone to
visitors, as more fully set forth in an agreement between the Room
Tax Commission and the CVB. The CVB may also hold and administer the
tourism facilities room tax on behalf of the Room Tax Commission in
furtherance of the purpose of the tourism facilities room tax, except
when a related pledge agreement is in effect.
F.
Collection and administration of room tax; operator reports. This
section shall be administered by the Town Clerk. The room tax imposed
by this section shall be payable on each quarterly payment date to
the Town (or to a fiscal agent on behalf of the Town pursuant to a
fiscal agency agreement). A report shall be filed by each operator
with the Town Treasurer (or with a fiscal agent) on or before each
quarterly payment date. Such report shall show the gross room receipts
of the preceding calendar quarter from such retail furnishing of rooms
or lodging, the amount of room tax imposed for such period, and such
other information as the Town deems necessary. Every operator required
to file such quarterly report shall, with its first report, elect
to file an annual report based on either the calendar year or its
fiscal year. Such annual report shall be filed within 90 days after
the close of each such calendar or fiscal year. The annual report
shall summarize the quarterly reports, shall reconcile and adjust
for errors in the quarterly reports, and shall contain such additional
information as the Town requires. Such annual reports shall be signed
by a representative of the operator or its duly authorized agent,
but need not be verified by oath. The Town may, for good cause, extend
the due date for filing any report, but in no event shall such extension
be longer than one month after the due date.
G.
Operator permit required. Every operator is required under this section
to file with the Town Clerk an application for a permit for each place
of business that is required to pay room tax hereunder. Every application
for a permit shall be submitted to the Town Clerk using a form prescribed
by the Town and shall set forth the name under which the operator
transacts or intends to transact business, the location of its place
of business, and such other information as the Town requires. The
application shall be signed by the owner or the operator if a sole
proprietor and, if not a sole proprietor, by an authorized representative
of such operator. Together with the permit application, each operator
shall pay the Town an initial fee of $20 for each permit. A permit
issued hereunder is nontransferable.
H.
Penalty for violations. In addition to the Schedule of Forfeiture described in Subsection J hereof, any operator in violation of the terms of this section by failing to obtain a permit shall be subject to a penalty not to exceed $200 for each violation. Each room or unit separately rented or offered for rent, and each day of such rental or offer for rental of such unit, shall be a separate violation. In addition, injunctive relief is hereby authorized to discontinue any violation of this section. Any operator deemed to have violated any of the provisions of this section shall be obligated to pay the costs of prosecution, in addition to actual attorney fees expended in the course of said enforcement. The Town may revoke or suspend any permit issued hereunder for failure to comply with the provisions hereof.
I.
Liability for room tax on sale or transfer of business. If any operator
sells or transfers all or substantially all of its interest in its
hotel, motel or other lodging accommodation, its successors or assigns
shall withhold sufficient amounts from the purchase price to pay any
amount of room tax liability due through the sale or transfer date
until the operator produces a receipt from the Town Treasurer that
its liability has been paid in full or a certificate stating that
no room tax amount is due. If a successor operator fails to withhold
such amount from the purchase price as required, such successor operator
shall become liable for payment of the room tax amount it is required
to withhold.
J.
Schedule of forfeiture. In addition to paying the room taxes due
hereunder, any operator that has failed to pay any room tax when due
shall be required to pay a forfeiture in an amount equal to 25% of
the room tax due from the operator to the Town for the previous year
and unpaid or $5,000, whichever is less, for failure to pay the room
tax due hereunder.
K.
Confidentiality of information. To the extent permitted under the
law, the information provided to the Town under § 66.0615(2),
Wis. Stats., shall remain confidential; provided, however, that the
Town or any employee thereof may use such information in the discharge
of duties imposed by law or of the duties of their office or by order
of a court. Persons violating the provisions of this subsection may
be required to forfeit not less than $100 nor more than $500.
L.
Enforcement. The Town shall enforce this section in accordance with
the Room Tax Act.
