[Adopted 7-15-2002 (Title 7, Ch. 10, of the 2001 Code)]
Pursuant to § 66.0615, Wis. Stats., a tax is hereby 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 use of the accommodations. In this article, "hotel," "motel" and "transient" shall have the meaning set forth in § 77.52(2)(a)1, Wis. Stats., insofar as applicable. The tax shall be at the rate of 5% of the gross receipts from such retail furnishing of rooms or lodging. The tax shall not be subject to the selective sales tax imposed by § 77.52(2), Wis. Stats.
[Amended 10-17-2016 by Ord. No. 09-16-01]
Subject to § 63-54, 70% of the collected proceeds of the tax shall be forwarded to the New Lisbon Room Tax Commission for use as allowed by law. The remaining 30% shall be directed to the City's general fund.
The tax imposed shall be paid for each calendar quarter and shall be due and payable on the last day of the month next succeeding the calendar quarter for which imposed. A return shall be filed with the Clerk-Treasurer by those furnishing at retail such rooms and lodging on or before the same date on which such tax is due and payable. Such return shall show the gross receipts of the preceding calendar quarter from the retail furnishing of rooms or lodging, the amount of taxes imposed for such period, and such other information as the Clerk-Treasurer deems necessary.
Every person required by § 63-37 to file a quarterly return shall, with the first return filed, elect to file an annual calendar year or fiscal year return. The annual return shall be filed within 30 days of the close of each calendar or fiscal year. The annual return shall summarize the quarterly returns, reconcile and adjust for errors in the quarterly returns, and shall contain such additional information as the Clerk-Treasurer requires. The annual returns shall be made on forms prescribed by the Clerk-Treasurer. All such returns shall be signed by the person required to file a return or his/her duly authorized agent but need not be verified by oath.
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.
[Amended 10-17-2016 by Ord. No. 09-16-01]
Those duties defined by statute to be the responsibility of the Room Tax Commission shall be performed by that Commission or any tourism entity with which it contracts. Any duties not assigned by statute to the Commission shall continue to be the duty of the Clerk/Treasurer.
Every person furnishing rooms or lodging under § 63-35 shall file with the Clerk-Treasurer an application for a permit for each place of business. The application shall be made upon a form prescribed by the Clerk-Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the Clerk-Treasurer requires. 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 owner.
After compliance with §§ 63-41 and 63-51 by the applicant, the Clerk-Treasurer shall grant and issue to each applicant a separate permit for each place of business within the City. Such permit shall not be assignable and shall be 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.
Any person who shall dispute the amount of tax levied by this article may file a petition with the Clerk-Treasurer setting forth the basis for the dispute of the tax. The merits of such dispute shall be determined by the Board of Review. As a condition to filing a petition, the taxes under protest shall first be paid in full. Any such tax wrongfully assessed shall be refunded to the payor.
If a person liable for a tax under this article sells the business or terminates the business, the successors or assigns thereof shall withhold from the purchase price a sum sufficient to cover the room tax until the seller produces a receipt from the Clerk-Treasurer that the tax has been fully paid or a certificate that no tax is due. Any purchaser who fails to withhold the room tax from the purchase price as required herein shall be personally liable for payment of the amount required to be withheld.
The Clerk-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 other information within the Clerk-Treasurer's possession. One or more such office audit determinations may be made by the Clerk-Treasurer as deemed necessary.
The Clerk-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 Clerk-Treasurer's possession. The Clerk-Treasurer is authorized to examine and inspect the state sales tax records and memoranda of any person in order to verify the tax liability of that person or of another person.
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 § 63-35. Such estimate shall be made for the period for which such person failed to make a return and shall be based upon any information which is in the Clerk-Treasurer's possession or which may come into the Clerk-Treasurer's possession. On the basis of this estimate, the Clerk-Treasurer shall compute and determine the amount required to be paid to the City, adding to the sum a penalty equal to 18% thereof. One or more such determinations may be made for one or more periods.
All unpaid taxes under this article shall bear interest at the rate of 18% per annum from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Clerk-Treasurer. All refunded taxes shall bear interest at 10% per annum from the due date of the return until the first day of the month following the month in which said taxes are refunded. An extension of time within which to file a return shall not operate to extend the due date of the return for purposes of interest computation. If the Clerk-Treasurer determines that any overpayment of tax has been made intentionally or by reason of carelessness or neglect, or if the tax which was overpaid was not accompanied by a complete return, no interest shall be paid thereon.
[Amended 10-21-2013 by Ord. No. 2013-1]
Delinquent tax returns shall be subject to a late filing fee set by the Common Council. The tax imposed by this article shall become delinquent if not paid:
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 of 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:
[Amended 10-17-2016 by Ord. No. 09-16-01]
Any person subject to the tax imposed by this article who fails to obtain a permit as required in § 63-41, or who fails or refuses to permit the Clerk-Treasurer to inspect his/her state sales tax records, or who fails to file a tax return, or who violates any other provision herein, shall be subject to a forfeiture of $100 together with assessed costs for each day of violation and/or section violated. Each day, or portion thereof, that a violation continues shall be deemed a separate offense. In addition to any other penalties allowed within this article, the City also request the issuance of an injunction against further rentals of rooms by an offending person or entity until such time as all filings have been completed and taxes/penalties/costs have been paid. A court issuing an injunction is specifically authorized to also allow the assessment of actual attorney's fees and costs.
[Added 10-17-2016 by Ord. No. 09-16-01]
In addition to any penalties assessed pursuant to § 63-53, a person or entity subject to the tax shall also be liable to pay all of the City's costs of enforcement including, but not limited to, taxable court costs and actual attorney's fees.
The City's costs incurred to enforce this article will be borne proportionally by the City and the Room Tax Commission in the percentage of the tax distribution set forth in § 63-36 as amended and, when recovered, shall be distributed in the same fashion. The City's Treasurer shall retain the tax funds in a separate accounting entry under the name of the Room Tax Commission and subtract from those funds the reasonable charges incurred by the City to maintain, enforce (subject to the provisions set forth in § 63-54) or otherwise deal with the collection or distribution of room tax proceeds.