Town of Grand Chute, WI Article I General Regulations

[Adopted 1-7-1997 as Ch. 17 of the 1997 Code]

§ 57-1 Preparation of tax roll and tax receipts.

[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.

§ 57-2 Claims against Town.

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:

(1) Funds are available therefor pursuant to the budget.

(2) The item or service was duly authorized by the proper official or agency and has been received or rendered in accordance with the purchasing agreement.

(3) The claim is accurate in amount and a proper charge against the treasury.

B. Town Board to audit accounts.

(1) No account or demand against the Town, except as provided in Subsection C of this section, shall be paid until it has been audited by the Town Board and an order drawn on the Town Treasurer therefor. Every such account shall be itemized and certified as provided in Subsection A.

(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.

§ 57-3 Preparation and adoption of annual budget.

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.

§ 57-4 Room tax.

[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. 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).

CVB

The Fox Cities Convention & Visitors Bureau, Inc., a Wisconsin nonstock corporation, and its successors.

EXHIBITION CENTER BONDS

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.

FISCAL AGENCY AGREEMENT

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.

FISCAL AGENT

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.

FOX CITIES TOURISM ZONE

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.

OPERATORS

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.

PLEDGE AGREEMENT

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.

QUARTERLY PAYMENT DATE

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.

ROOM TAX

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.

ROOM TAX ACT

Section 66.0615, Wis. Stats., as amended from time to time.

ROOM TAX COMMISSION

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.

ROOM TAX COMMISSION AGREEMENT

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.

TOURISM FACILITIES BONDS

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:

(1) First, to the CVB room tax until paid in full;

(2) Second, to the Exhibition Center room tax, if any, until paid in full;

(3) Third, to the tourism facilities room tax until paid in full; and

(4) Fourth, to the municipal room tax.

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. When any operator has failed to file an accurate or timely report by the due date for a given quarter, the Town Clerk may estimate gross room tax receipts and the room tax due in the current quarter by multiplying the previous year's receipts and/or room tax due by 25%. Other comparable methods of estimation may be used as useful or necessary, the use of which shall create a rebuttable presumption of accuracy and validity. 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.

[Amended 12-19-2023 by Ord. No. 2023-15]

G. Operator permit required. Every operator is required under this section to file with the Town Clerk an application for a permit (aka hotel/motel license) 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 and annual fee for each permit as referenced in the then current fee schedule. A permit issued hereunder is nontransferable.

[Amended 12-19-2023 by Ord. No. 2023-15]

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 or who has failed to timely file reports as described in Subsection F shall be required to pay a forfeiture in an amount equal to 25% of the entire room tax that was due from the operator to the Town for the previous year or $5,000, whichever is less.

[Amended 12-19-2023 by Ord. No. 2023-15]

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.

[1] Editor’s Note: See Ch. 315, Hotels and Motels.

[2] Editor's Note: This ordinance also provided an effective date of 1-1-2016.

[3] Editor’s Note: This ordinance also provided an effective date of 5-1-2018.