[Adopted 5-8-1997 (Sec. 11-1-1 of the 1988 Code)]
As used in this article, the following terms
shall have the meanings indicated:
Has the meaning as defined in § 77.52, Wis. Stats.[2]
A campground pad or location for which the public may obtain
accommodations for a consideration, including, without limitation,
such establishments as public and privately owned campgrounds, except
accommodations rented for a continuous period of more than one month
and accommodations furnished 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 residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.
[Amended 2-10-2011 by Ord. No. 2011-01; 11-11-2011 by Ord. No.
2011-02]
Pursuant to § 66.0615, Wis. Stats., a five-percent
tax is hereby imposed on the privilege and service of furnishing at
retail rooms, lodging, or sites 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 5%
of the gross receipts from such retail furnishing of lodging or rooms.
Such tax shall not be subject to the selective sales tax imposed by § 77.52(2)(a)1,
Wis. Stats. The proceeds of such tax collected shall be appropriated
70% for advertising and promotion of hospitality and tourist businesses,
25% to the Village of Siren and 5% to the business collecting the
tax.
A.
This article shall be administered by the Village
Clerk-Treasurer. The tax imposed is due and payable within 30 days
of the end of each calendar quarter. A return shall be filed with
the Village Clerk-Treasurer by those furnishing at retail such rooms,
lodging or sites within the Village on or before the same date on
which such tax is due and payable upon a form approved by the Village.
Such return shall show the gross receipts of the preceding calendar
quarter from such retail furnishing of accommodations, the amount
of taxes imposed for such period and such other information as the
Clerk-Treasurer deems necessary. Every person required to file such
quarterly returns shall file an annual calendar year return. Such
return shall be filed within 30 days of the close of each calendar
year.
B.
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 Clerk-Treasurer
requires. The 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.
Every person furnishing rooms, lodging or sites under § 62-18 shall file with the Clerk-Treasurer an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the Clerk-Treasurer. At the time of making an application, the applicant shall pay the Clerk-Treasurer a fee as set by the Village Board for each permit.
After compliance with §§ 62-20 and 62-28 by the applicant, the Clerk-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 conspicuously displayed at the place for which issued.
When any person fails to comply with this article,
the Clerk-Treasurer may, upon 10 days' notification and after affording
such person the opportunity to show cause why his permit should not
be revoked, revoke or suspend any or all of the permits held by such
person under this article. The Clerk-Treasurer shall give to such
person written notice of the suspension or revocation of any of his
permits. The Clerk-Treasurer shall not issue a new permit after the
revocation of a permit until said person complies with the provisions
of this article. A fee as set by the Village Board shall be imposed
for the renewal or issuance of a permit which has been previously
suspended or revoked.
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 be responsible for any unpaid
tax due under this article.
The Clerk-Treasurer may, by office or field
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 Clerk-Treasurer's
possession.
If any person fails to file a return as required by this article, the Clerk-Treasurer shall make an estimate of the amount of the gross receipts under § 62-18. Such estimate shall be made for the period for which such person failed to make a return as stated in § 62-24. On basis of this estimate, the Clerk-Treasurer shall compute and determine the amount required to be paid to the Village, adding to the sum thus arrived at a penalty equal to 12% thereof.
All unpaid taxes under this article shall bear
interest at the rate of 12% per annum from the due date of the return
until paid.
Delinquent tax returns shall be subject to a
late filing fee as set by the Village Board. In addition, if due to
negligence no return is filed, or a return is filed late, the entire
tax finally determined shall be subject to a penalty of 25% of the
tax, exclusive of any interest or other penalties. If a person fails
to file a return when due or files a false or fraudulent return with
the intent in either case to defeat or evade the tax imposed by this
article, a penalty or 25% shall be added to the tax required to be
paid, exclusive of interest and other penalties.
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 Clerk-Treasurer requires.
All tax returns, schedules, exhibits, writings
or audit reports relating to such returns on file with the Clerk-Treasurer
are deemed to be confidential, except that the Clerk-Treasurer may
divulge their contents to the following and no others:
Any person who is subject to the tax imposed by this article who fails to obtain a permit as required in § 62-20, or who fails or refuses to permit the inspection of his state sales tax records by the Clerk-Treasurer after such inspection has been duly requested by the Clerk-Treasurer, or who fails to file a return as provided in this article, or who violates any other provision of this article, shall be subject to a forfeiture not less than $100 nor more than $500. Each day or portion thereof that such violation continues is hereby deemed to constitute a separate offense.
Legal expenses that could incur because of this
tax shall be paid prior to appropriation of all moneys collected.
