[Added 3-27-2017 by Ord.
No. 17-03]
(a)
Members. The Tourism Commission shall consist of six members: two
of the members shall be Aldermen of the City of Lake Geneva; one member
shall be a citizen of the City of Lake Geneva; the remaining three
members shall be from the business community wherein one of the members
must represent the Wisconsin hotel and motel industry; at least one
member must be a member of the Lake Geneva Downtown Business Improvement
District (BID), and at least one member must be a business owner within
the City of Lake Geneva. Members of the Commission shall be appointed
by the Mayor and shall be confirmed by the City Council. Commissioners
shall serve for a one-year term, at the pleasure of the appointing
official, and may be reappointed.
(b)
Ex-Officio members. The Mayor, the City Comptroller, and the Executive
Director of the organization with whom the Tourism Commission contracts
to perform tourism promotion functions shall be ex-officio, non-voting
members of the Commission. The Lake Geneva City Administrator or her/his
designee shall serve as the staff liaison to the Commission.
(c)
Officers. The Commission shall elect, from among its members a chairperson,
a vice chairperson and a secretary.
(d)
Meetings. The Commission shall hold meetings not less than quarterly.
(e)
Procedure. Four members shall constitute a quorum. Action shall be
by majority of those present and voting. The Commission shall adopt
rules of procedure for governing the conduct of its meetings.
(f)
Powers and duties. The Commission shall be responsible for the coordination
of tourism promotion and tourism development within the City and for
ensuring that all room tax dollars it receives from the City, per
state statutes, is spent on tourism promotion and development. The
Commission shall contract with tourism entities as defined in § 66.0615,
Wis. Stats., for tourism promotion services. "Tourism promotion and
tourism development" means any of the following that are significantly
used by transient tourists and reasonably likely to generate paid
overnight stays at more than one establishment on which a room tax
may be imposed, that are owned by different persons and located within
the City of Lake Geneva in which a tax under this section is in effect;
or, if at any time the City of Lake Geneva has only one such establishment,
reasonably likely to generate paid overnight stays in that establishment:
(1)
Marketing projects, including advertising media buys, creation
and distribution of printed or electronic promotional tourist materials,
or efforts to recruit conventions, sporting events, or motorcoach
groups.
(2)
Transient tourist informational services.
(3)
Tangible municipal development, including a convention center.
(g)
Record. The Commission shall keep a written record of its proceedings
to include all actions taken, a copy of which shall be filed with
the City Clerk.
(h)
Reports. The Commission shall prepare and timely file all reports
as required under the statute and/or by the City.
(i)
Compensation. The Commission members shall serve without compensation.
(j)
Confidentiality of Information Provided by Lodging Facilities. Pursuant
to § 66.0615(3), Wis. Stats., any information provided by
the City of Lake Geneva regarding room tax payment shall be confidential
except for persons using the information in the discharge of their
duties imposed by law or of the duties of their office or by order
of a court.
[Code 1992, § 3.12]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
As defined in W.S.A., § 77.51(4)(a), (b), (c) and
(cm), insofar as applicable.
[Amended 7-13-2009 by Ord. No. 09-16]
As defined in W.S.A., § 77.52.
As defined in W.S.A., § 77.52(2)(a)1.
Pursuant to W.S.A., § 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 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 8% 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 W.S.A., § 77.52(2)(a)1.
The proceeds of such tax collected shall be apportioned 2% to the
hotel, motel or other person filing the return and 98% to the City.
[1]
Editor's Note: This ordinance provided an effective date of
6-1-2021.
[Code 1992, § 3.12(3); Ord. No. 08-06, § 1, 6-23-2008; amended 1-10-2011 by Ord. No. 10-16; 2-28-2011 by Ord. No. 11-07; 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
This article shall be administered by the Treasurer. The tax
imposed is due and payable by the last day of the month following
the end of the reporting month, which shall be each calendar month.
A monthly and annual return shall be filed with the Treasurer by those
furnishing at retail such rooms and lodging within the City on or
before the same date on which such tax is due and payable upon a form
approved by the City. Attached to the return shall be copies of sales
tax forms filed with the State of Wisconsin Department of Revenue
for the corresponding month of the monthly return and room tax forms
filed with the Treasurer.
[Code 1992, § 3.12(4); amended 1-10-2011 by Ord. No.
10-16; 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
Every person required to file monthly returns shall file an
annual calendar year return. Such annual return shall be filed within
30 days of the close of each calendar year. The annual return shall
summarize the monthly returns, reconcile and adjust for errors in
the monthly returns, and shall contain certain additional information
as the Treasurer requires.
[Code 1992, § 3.12(5); amended 7-13-2009 by Ord. No.
09-16; 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
(a)
Application; fee. Every person furnishing rooms or lodging under Section 70-57, shall annually file with the 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 Treasurer. At the time of making an application, the applicant shall pay the Treasurer a fee set from time to time by the Council for each permit.
(b)
Issuance; transferral; display. After compliance with Subsection (a) of this section, and Section 70-59 by the applicant, the Treasurer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit is not assignable and 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.
[Code 1992, § 3.12(6); amended 5-29-2012 by Ord. No.
12-08; 11-10-2014 by Ord. No. 14-08]
(a)
Failure to comply with article; notice. When any person fails to
comply with this article, the Treasurer may, upon 10 days' written
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.
(b)
Renewal of suspended or revoked permits. The Treasurer shall give
to such person written notice of the suspension or revocation of any
of his permits. The Treasurer shall not issue a new permit after the
revocation of a permit until such person complies with the provisions
of this article. A fee as set by the Council from time to time shall
be imposed for the renewal or issuance of a permit which has been
previously suspended or revoked.
[Code 1992, § 3.12(7); amended 7-13-2009 by Ord. No.
09-16; 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
If any person liable for any amount of tax under this article
sells his business or stock of goods or quits his business, his successors
or assigns shall withhold a sufficient amount of the purchase price
to cover such amount until the former owner produces a receipt from
the Treasurer that it has been paid or a certificate stating that
no amount is due. If a person subject to the tax imposed by this section
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.
[Code 1992, § 3.12(8); amended 7-13-2009 by Ord. No.
09-16; 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
(a)
The Treasurer may, by office audit, determine the tax required to
be paid to the City 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 of their information
within the 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 Treasurer may, by field audit, determine the tax required to
be paid to the City 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
Treasurer's possession. Whenever the 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 Treasurer is authorized
to examine and inspect the financial records pertaining to the furnishing
of accommodations at the establishment in question in order to verify
the tax liability of that person or of another person.
[Added 7-13-2009 by Ord. No. 09-16;[1] amended 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
Any person who fails or refuses to permit the inspection of
his records by the Treasurer after such inspection has been duly requested
by the Treasurer shall be subject to a forfeiture not to exceed $250.
Each day, or a portion thereof, that such violation continues is hereby
deemed to constitute a separate offense. The total forfeiture imposed
shall not exceed 5% of the tax imposed by this article.
[1]
Editor’s Note: This ordinance also provided for the
renumbering of former Secs. 70-64 through 70-69 as Secs. 70-65 through
70-70, respectively.
[Code 1992, § 3.12(9); amended 5-29-2012 by Ord. No.
12-08]
If any person fails to file a return as required by this article, the Treasurer shall make an estimate of the amount of the gross receipts under Section 70-57. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon the state sales tax records and memoranda as stated in Section 70-63. On the basis of this estimate, the Treasurer shall compute and determine the amount required to be paid to the City adding to the sum thus arrived at a penalty equal to 10% of such sum.
[Code 1992, § 3.12(10)]; amended 7-13-2009 by Ord. No.
09-16
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.
[Code 1992, § 3.12(11); amended 7-13-2009 by Ord. No.
09-16]
A forfeiture of 25% of the room tax due for the previous year
or $5,000, whichever is less, of the tax imposed, is hereby established
and due and owing in the event that the room tax is not paid within
30 days after the due date of the return.
[Code 1992, § 3.12(12); amended 5-29-2012 by Ord. No.
12-08; 11-10-2014 by Ord. No. 14-08]
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 Treasurer requires.
[Code 1992, § 3.12(13)]
(a)
All tax returns, schedules, exhibits, writings or audit reports relating
to such returns on file with the Treasurer are deemed to be confidential,
except the Treasurer may divulge their contents to the following and
no others:
[Amended 5-29-2012 by Ord. No. 12-08; 11-10-2014 by Ord. No. 14-08]
(b)
No person
having an administrative duty under this article shall make known
in any manner the business affairs, operations or information obtained
by an investigation of records or 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 otherwise provided by this article.
[Added 7-13-2009 by Ord. No. 09-16]
[Code 1992, § 3.12(14); amended 7-13-2009 by Ord. No.
09-16]
Any person who is subject to the tax imposed by this article who fails to obtain a permit as required in Section 70-60 shall be subject to a forfeiture not to exceed $200. Each day or portion thereof that such violation continues shall constitute a separate offense.
