[HISTORY: Adopted by the Village Board of
the Village of Sauk City as indicated in article histories. Amendments
noted where applicable.]
[Adopted 1-13-2009 by Ord. No. 2009-1]
As used in this article, the following terms
shall have the meanings indicated:
Any place of temporary lodging that provides four or fewer
rooms for rent, which is open for rental more than 10 nights in a
twelve-month period, is the owner's personal residence and is occupied
by the owner at the time of rental, and in which the only meal served
is breakfast.
As defined in Wis. Stats. § 77.51(4)(a), insofar
as applicable.
A building or 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 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, sanitarium 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.
Any person or business entity upon whom the room tax is imposed under § 293-2 below.
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodation available
to the public.
Pursuant to Wis. Stats. § 66.0615,
a tax is imposed on the privilege and service of furnishing, at retail,
rooms or lodging to transients by hotel keepers, motel operators and
other persons furnishing accommodations within the Village limits
that are available to the public, irrespective of whether membership
is required for the use of the accommodations. Such tax shall not
be subject to the selective sales tax imposed by Wis. Stats. § 77.52(2)(a)1.
A.
Tax rate. Such tax shall be at the rate of 6% of the
gross receipts from such retail furnishing of rooms or lodgings.
[Amended 12-9-2014 by Ord. No. 2014-2]
C.
Exemption conditions. The following conditions must occur for a sale to be exempt from the room tax under Subsection B above:
(1)
The lodging establishment must issue the billing or
invoice for the lodging in the name of the tax exempt entity; and
(2)
The lodging establishment must receive from the exempt
entity:
(a)
In the case of federal, Wisconsin State or local
governmental units, a purchase order or similar written document (such
as a letter of authorization); or
(b)
In the case of nonprofit religious, charitable,
scientific or educational organization, the organization's certificate
of tax exempt status number.
(3)
The exemption still applies if the employee pays with
his or her own funds, as long as the above conditions are met.
D.
Commencement of tax collection. Commencing on January
1, 2009, and thereafter the net room tax collections shall be collected
from approved hotels or motels within the Village of Sauk City.
A.
Administration by Village Treasurer. This tax shall
be administered by the Village Treasurer who shall, at the Village's
expense, provide the necessary application and reporting forms at
no cost to the taxpayer.
B.
Disbursement to Commission and by municipality.
[Amended 1-8-2013 by Ord.
No. 2013-1]
A.
Every taxpayer furnishing rooms or lodging under § 293-2 above shall obtain a permit for such place of business from the Village Treasurer. Every application for a permit shall be made upon a form prescribed by the Village Treasurer. The application shall be signed by the owner if a sole proprietor and, if not a sole proprietor, by the person authorized to act on behalf of the business.
B.
After compliance with Subsection A, the Village Treasurer shall grant and issue to each applicant a separate permit for each place of business within the Village. Such permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be available for inspection at the place for which issued.
The room tax shall be collected each calendar
quarter. The tax is due and payable and must be received in the office
of the Village Treasurer at the Village Hall on or before the last
business day of the month next succeeding the calendar quarter for
which it is imposed (e.g., first quarter is due on or before April
30, second quarter is due on or before July 31).
A.
Quarterly room tax returns. A return shall be filed
with the Village Treasurer on or before the same date on which such
tax is due and payable. Such return shall be on a form provided by
the Village Treasurer and shall show the gross receipts of the preceding
calendar quarter from such retail furnishing of rooms or lodging,
illustrating and indicating thereon any exemption from an imposed
room tax, billed to the state and/or its departments or agencies,
the amount of taxes imposed for such period, and such other information
as the Village Treasurer deems necessary, provided it is directly
related to the tax.
B.
Annual room tax return. Every taxpayer shall also
file an annual calendar year return on a form provided by the Village
Treasurer which shall be due and filed as part of the quarterly return
for the fourth quarter of each calendar year. The annual return shall
summarize the quarterly returns, reconcile and adjust for errors in
the quarterly returns, and shall contain certain such additional information
as the Village Treasurer requires, provided it is directly related
to the tax. All annual returns shall be signed by the taxpayer or
his or her duly authorized agent. The Village 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 Village Treasurer may, by field audit or
office audit, determine the tax required to be paid to the Village
or the refund due to any taxpayer under this article. The determination
shall be made upon the basis of the facts contained in the return
being audited and upon any other information available to the Village
Treasurer. The Village Treasurer is authorized to examine and inspect
the books, records memoranda and property of any person or taxpayer
which are directly related to the tax or which have a direct bearing
upon the gross receipts upon which the tax due, including state sales
tax records, to determine or verify the tax liability of any taxpayer.
Nothing herein shall prevent the Village Treasurer from making a determination
of tax at any time. Any taxpayer who fails to comply with a request
to inspect or audit records shall be subject to a forfeiture equal
to 5% of the prior year's room tax. Multiple violations may result
in multiple forfeitures.
Tax returns not timely filed hereunder, and
that are less than 30 days late, shall be deemed delinquent and shall
be subject to a late filing fee of $10.
If any taxpayer fails to file a return within
30 days of its due date, the Village Treasurer shall make an estimate
of the amount of the gross receipts upon which the tax is determined.
Such estimate shall be made for the period for which such taxpayer
failed to make a return and shall be based upon any information which
is in the Village Treasurer's possession or may come into his or her
possession or such other information as may have a bearing upon the
determination of gross receipts. On the basis of this estimate, the
Village Treasurer shall compute and determine the amount required
to be paid to the Village, adding to the sum thus arrived at a penalty
of 1% thereof per month on the unpaid balance. Such determination
may be made for each quarterly period for which no return is filed.
Such penalty shall be due upon written notice to the taxpayer and
shall not be in lieu of the tax due hereunder.
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 was paid.
The room tax imposed herein shall be a continuing
liability upon the taxpayer upon whom it is imposed until paid in
full. The taxpayer's successors, heirs, partners or assigns shall
be liable for any preceding calendar quarter or year for which a return
has not been filed and payment not received.
Every taxpayer shall keep or cause to be kept
such records, receipts, invoices and other pertinent papers for seven
years in such form so as to enable the Village Treasurer to determine
the tax due hereunder.
A.
All tax returns, schedules, exhibits, writings or
audit reports relating to such returns on file with the Village Treasurer
are deemed to be confidential, except the Village Treasurer may divulge
their contents to the following and no others:
B.
No person having an administrative duty under this
section shall make known in any manner the business affairs, operations
or information obtained by an investigation of records of any person
on whom a tax is imposed by this article or the amount or source of
income, profits, losses, expenditures or any particulars thereof,
set forth or disclosed in any return, or to permit any return or copy
thereof to be seen or examined by any person, except as provided above.
Any violation of or noncompliance with any of
the provisions of this article for which a penalty has not been prescribed
herein shall subject the violator to a forfeiture of not less than
$100 nor more than $500, together with allowable court costs and the
costs of prosecution. Each day of violation or noncompliance shall
constitute a separate offense.
[Added 1-8-2013 by Ord.
No. 2013-1]
A.
Creation
of a commission. The participating municipalities shall enter into
a contract as required by § 66.0615, Wis. Stats., to create
a commission under the intergovernmental agreement provisions of § 66.0301,
Wis. Stats. The commission shall receive a minimum of 70% of the room
tax collected by each municipality to be disbursed for tourism promotion
and development.
B.
Commission membership. Commission membership shall be determined
in accordance with Wis. Stats. § 66.0615(1m)(c)2:
(1)
The commission shall consist of one member from each municipality
in which annual tax collections are $300,000 or less.
(2)
Two additional members who represent the Wisconsin hotel and motel
industry shall be appointed to the commission by the chairperson of
the commission. Those individuals shall serve for a one-year term
at the pleasure of the chairperson and may be reappointed to subsequent
terms.
C.
Commission appointments. The municipality's principal elected
official shall appoint the municipality's representative to the
commission, subject to confirmation by the governing body. Commissioners
shall serve a one-year term, at the pleasure of the appointing official,
and may be reappointed to subsequent terms. If a municipality's
representative resigns or is removed for cause, then the municipality
that appointed the member may appoint a successor to fulfill the unexpired
term.
D.
Members of the commission shall receive no pay, but may be reimbursed
for travel expenses preapproved by the commission.
E.
The commission shall perform the duties as specified in the intergovernmental
agreement between the participating municipalities.
[Adopted 11-26-2019 by Ord. No. 2019-11]
This article is adopted pursuant to the authority granted by
Wisconsin Statutes § 341.35, as from time to time amended.
The purpose of this article is to provide the Village of Sauk
City a source of revenue to be used to assist with transportation
related purposes.
An automobile or motor truck registered under Wisconsin Statutes
§ 341.25(1)(c) at a gross weight of not more than 8,000
pounds.
A.
Pursuant to § 341.35 of the Wisconsin Statutes, an annual
flat village registration fee as set forth herein, in the amount of
$20 is hereby imposed on all motor vehicles registered in the state
of Wisconsin that are customarily kept in the Village of Sauk City.
B.
This fee shall be paid by the registration applicant at the time
that a motor vehicle is first registered and at each time of registration
renewal.
C.
The Village registration fee shall be paid as provided in Wisconsin
Statutes § 341.35(5).
D.
The Village registration fee shall be in addition to state registration
fees.
The Wisconsin Department of Transportation shall retain a portion
of monies collected equal to the actual administrative costs related
to the collection of these fees. The method for computing the administrative
costs will be reviewed annually by the Wisconsin Department of Transportation,
as provided in Wisconsin Statutes § 341.35.
The following motor vehicles are exempt from the annual Village
of Sauk City's vehicle registration fee:
A.
All vehicles exempted by Wisconsin Statutes Chapter 341 from payment
of a state vehicle registration fee.
B.
All vehicles registered by the State of Wisconsin under § 341.26
for a fee of $5.
C.
No Village vehicle registration fee may be imposed on a motor vehicle
which is a replacement for a motor vehicle for which a current Village
vehicle registration fee has been paid.
All monies under the applicable statute and this article remitted
to the Village by the Wisconsin Department of Transportation or other
applicable agency shall be deposited into the Village's general
fund and be used solely for assisting with transportation related
purposes.
Collection of the Village registration fee shall commence on
May 1, 2020.
