City of Fond du Lac, WI Finance and Taxation

In lieu of the personal signatures of the Director of Administration/Comptroller and City Clerk, there may be affixed on such order check their facsimile signatures. The style shall be:

	Clerk
	Director of Administration

No debt shall be contracted against the City nor evidence thereof given unless authorized by majority vote of all the members of the Council.

Claims. The City elects to operate under the alternate claims procedure of § 66.0609, Wis. Stats. The claim procedure of §§ 62.09(10), 62.11 and 62.12, Wis. Stats., and other relevant provisions, except § 893.80, Wis. Stats., are not applicable in the City.

§ 65-3 Receiving moneys.

[Amended 7-13-2011 by Ord. No. 3462]

The City Treasurer shall receive all City moneys and issue a receipt therefor. The City may enter into contracts with other entities such as the county for the collection and receipt of taxes.

§ 65-4 Collection of taxes and special assessments.

[Amended 5-28-2003 by Ord. No. 3161; 2-14-2007 by Ord. No. 3317; 7-13-2011 by Ord. No. 3462; 4-24-2014 by Ord. No. 3544; 7-9-2014 by Ord. No. 3555]

State law adopted.

[Amended 2-14-2018 by Ord. No. 3653]

The City hereby elects to utilize the multiple installment payment option prescribed in § 74.12, Wis. Stats., and the provisions of that section are hereby adopted by reference and made a part of this Code as if fully set forth herein. Any future amendments, revisions, modifications or renumberings of the statute incorporated herein are intended to be made a part of this Code in order to ensure strict uniformity with statutory procedure.

The City adopts § 79.10(7m)(cm)1.a., Wis. Stats., which allows the state to send the specified tax credits (state school levy, lottery and gaming and first dollar property tax credits) directly to the City of Fond du Lac.

Real property taxes. Real property taxes shall be paid in the following manner:

In full on or before January 31; or

In two equal installments payable on or before January 31 and July 31.

Minimum real property tax. If the total real property tax is less than $100, it shall be paid in full on or before January 31.

Special charges. Special charges for current services, which shall include, without limitation because of enumeration, snow and ice removal, weed elimination, demolition, bulky waste removal, street sprinkling, oiling and tarring, tree care, sewer service and sanitary sewer laterals when installed at a different time than the sanitary sewer main, shall not be payable in installments. If not paid within the period fixed by the Council, the same shall be deemed a delinquent charge and shall become a lien on the property against which it is levied and shall automatically be extended on the current or next tax roll as a delinquent tax against the property, and all procedures in relation to the collection and return and sale of property for delinquent real estate taxes shall apply to such charge.

Special assessments.

Installment schedule. Whenever any special assessment, or combination of special assessments, in excess of $500 is levied to defray the cost of any public improvement, except those enumerated in Subsection D above, such special assessment or special assessments may be paid in accordance with the following schedule:

[Amended 3-22-2017 by Ord. No. 3631; 6-10-2020 by Ord. No. 3712]

Assessment Amount	Installment Period
$500 to $5,000	5 years
$5,001+	10 years

Principal. The first installment shall include a proportionate part of the principal of the special assessment determined by the number of installments, together with interest computed for a period of one year from the date of the notice hereafter provided for, and each subsequent installment shall include a like proportion of the principal together with one year's interest upon the unpaid portion of the assessment.

CITY PURCHASING AGENT or AGENT

Rate of interest. The rate of interest charged for the installment period shall be based upon the City's most-recent bond borrowing interest rate of the City, plus 2% and rounded up to the nearest quarter percentage point on October 31 of the year prior to the initial due date of the special assessment.

(4)

How entered. The first installment shall be entered in the first tax roll prepared after such installments shall have been determined as a special tax on the property upon which the special assessment was levied, and thereafter this tax shall be treated in all respects as any other municipal tax. Subsequent installments shall be entered in a like manner and with like effect in each of the annual tax rolls thereafter until all are levied.

(5)

Delinquencies and transfers.

[Amended 9-11-2019 by Ord. No. 3697; 6-10-2020 by Ord. No. 3712[1]]

(a)

If any installment so entered in the tax roll shall not be paid to the City Treasurer, or his or her designee, with the other taxes, it shall be returned to the county as delinquent and accepted and collected by the county in the same manner as delinquent general taxes on real estate.

(b)

If an installment becomes delinquent as in Subsection E(5)(a) above, the sum of the remaining installments shall become due and payable and entered in the next succeeding tax roll.

(c)

Any installments remaining upon transfer of property shall be paid upon closing and prior to recording of such transfer.

[1]

Editor's Note: This ordinance also repealed former Subsection E(5), Private lead service lateral replacement, and renumbered former Subsection E(6) and (7) as Subsection E(5) and (6).

(6)

Notice. Whenever special assessments for local improvements are payable in installments, a notice shall be published in the official newspaper. Such notice shall be substantially in the following form:

Installment Assessment Notice
Notice is hereby given that special assessments in excess of $500 for the improvement of (describe the improvement) have been determined as to each parcel of real estate affected thereby and a statement of the same is on file with the City Clerk. It is proposed to collect the same in equal installments pursuant to the schedule enumerated in § 65-4E of the City Code with interest thereon at _____% per annum. All assessments will be collected in installments as above provided except such assessments as are paid in full on or before October 31, _____.
	Dated:

	Clerk of the City of Fond du Lac, Wisconsin

§ 65-5 Duplicate bond eliminated.

[Amended 7-13-2011 by Ord. No. 3462]

The City elects not to give the bond on the City Treasurer provided for by § 70.67, Wis. Stats.

Pursuant to § 70.67, Wis. Stats., the City shall be obligated to pay, in case the Treasurer fails to do so, all state and county taxes required by law to be paid by such Treasurer.

§ 65-6 Municipal budget.

[Amended 7-13-2011 by Ord. No. 3462]

The municipal budget for the City shall be prepared, hearing held and adopted as provided by § 65.90, Wis. Stats.

§ 65-7 Purchasing.

[Amended 6-27-1995 by Ord. No. 2793; 1-26-2000 by Ord. No. 2989; 7-13-2011 by Ord. No. 3462]

Purpose. The purpose of this section is to secure for the taxpayers the advantages and economies which will result from centralized control over the expenditures of funds for supplies, materials, equipment and contractual services; from the application of modern, businesslike methods to such expenditures; and from better utilization of the articles procured at public expense.

Definitions. For the purpose of this section the following terms, phrases, words and their derivations shall have the meaning given below. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and words in the singular number include the plural number. The word "shall" is mandatory and not merely directory.

CITY

The City of Fond du Lac, Wisconsin.

The Purchasing Agent of the City of Fond du Lac.

CONTRACTUAL SERVICES

Services that involve public construction or improvements rendered to the City by others under expressed or implied agreement, but shall not include professional and other contractual services which are in their nature unique and not subject to competition.

COUNCIL

The City Council of the City of Fond du Lac.

SUPPLIES

Includes all supplies, materials and equipment furnished to the City.

USING AGENCY

Any department, agency, commission, bureau or other unit in the City government using supplies or procuring contractual services as provided for in this section. The term is intended to apply to those agencies which are under the administrative jurisdiction of the City Manager.

City Purchasing Agent. The Director of Administration shall serve as City Purchasing Agent and shall have general supervision of City purchasing. The Agent shall appoint a purchasing coordinator within the Comptroller's division who shall perform the duties prescribed by this section and all other duties assigned by the Agent.

Scope of purchasing authority. The Agent shall purchase or contract for all equipment, supplies and contractual services needed and requisitioned by any using agency in the City except as otherwise provided in this section, in accordance with such rules and regulations as the City Manager may prescribe from time to time for the management and operation of the Division of Purchasing, in keeping with the spirit of this section.

Unauthorized purchases. Except as herein provided, no City officer or employee shall order the purchase of any equipment or supplies or make any contract within the purview of this section other than through the Purchasing Agent, and any purchase ordered or contracts made contrary to the provisions hereof shall not be binding on the City and shall make the purchaser personally liable.

Disqualification of bidders. The Agent shall have the authority to declare vendors who default on their bids or quotations irresponsible bidders and to disqualify them from receiving any business from the City for a stated period of time.

Committee on Standards and Specifications. The Agent shall prepare and secure with the cooperation of the City departments standard and written specifications for supplies used by the various branches of the City government. To assist the Agent in this work the City Manager may establish a Committee on Standards and Specifications to be composed of the City Purchasing Agent as Chairperson and such other officials as the City Manager may designate.

(4)

Exemptions from centralized purchasing. The Purchasing Agent may, and where legally required to do so shall, authorize in writing any agency to purchase or contract for certain specified classes of supplies, materials, equipment or contractual services independently of the Agent's office, but such purchases or contracts shall be made in conformity with the applicable provisions of this section. The Agent may also rescind such authorization to purchase independently by written notice to the agency concerned, unless otherwise prohibited by law.

(5)

Purchasing cards. Purchases of equipment, supplies and contractual services may be made through properly established purchasing cards or other similar means where permitted and authorized by the Agent. The City Manager shall promulgate rules and regulations governing the proper and authorized use of purchasing cards. The City Comptroller shall review monthly statements showing the actual expenditures for each using agency made through the use of purchasing cards. Improper or unauthorized use of purchasing cards may be cause for termination of employment or other disciplinary action.

(6)

Assistance. The Purchasing Agent shall have the power and authority to call upon any officer, board, department or commission to furnish information or otherwise assist in the purchasing function if within the scope of such officer, board, department or commission.

(7)

Federal uniform grant guidance. For any and all procurements that apply federal funding, City, and subrecipients, if any, will follow all applicable procurement standards as found in 2 CFR 200. In general, if there is a conflict, City, or subrecipient(s), will be required to comply with whichever requirement is more stringent, including the City's own statutes, ordinances, rules, and regulations; which may be more stringent than the federal standards.

[Added 9-22-2021 by Ord. No. 3738]

Requisitions and estimates. All using agencies shall file with the Agent detailed requisitions or estimates of their requirements in supplies and contractual services in such manner, at such time and for such future period as the Agent shall prescribe.

Encumbrance of funds. Except in cases of emergency, the Agent shall not issue any order for delivery on a contract or purchase until the Comptroller shall have certified that there is to the credit of the accounts of using agencies concerned a sufficient available unencumbered appropriation balance, in excess of all unpaid obligations, to pay the amount of such order.

Gratuities. The acceptance of any gratuity in the form of cash, merchandise or any other thing of value by an official or employee of the City from any vendor or contractor or prospective vendor or contractor, except where given for the use and benefit of the City, shall be deemed to be a violation of this section and may be cause for termination of employment or other disciplinary action. The offer of any such gratuity to any official or employee of the City by any vendor or contractor, or prospective vendor or contractor, may be cause for declaring such individual or firm to be an irresponsible vendor and for barring him or it from bidding as provided by this section.

Competitive bidding required. All purchases of and contracts for equipment, supplies and contractual services shall, except as specifically provided herein, be based wherever practicable on competitive bids. No splitting of orders as an evasion of the procedure described herein shall be permitted.

Formal contract procedure. All equipment, supplies and contractual services, except as otherwise provided herein or by statute, when the estimated cost shall exceed $50,000 ($25,000 for public construction), shall be purchased by formal, written bids and subsequent written contract from the lowest responsible bidder after notice inviting bids.

[Amended 4-24-2014 by Ord. No. 3544; 9-22-2021 by Ord. No. 3738]

Quotation procedure. All purchases of equipment, supplies, and contractual services, when the estimated cost is between $10,000 and $50,000 ($10,000 and $25,000 for public construction), shall be made in accordance with the following procedure, except the procedure may be waived if the agent determines it to be impossible or impractical:

[Amended 4-24-2014 by Ord. No. 3544; 9-22-2021 by Ord. No. 3738]

Minimum number of quotations. Quotation purchases, wherever practicable, shall be based on at least three competitive quotations and shall be awarded to the lowest responsible bidder in accordance with the standards set forth in Subsection I(6) above.

Notice inviting quotations. The Agent may solicit quotations by direct request in person, by mail, telephone, or through internet websites without advertisement.

Recording. The Agent shall keep a record of all orders and the quotations obtained and such records shall be open to public inspection.

Exceptions.

Exceptions to bidding or quotation procedures. Purchases of equipment, supplies and contractual services when the estimated cost is less than $10,000 may be made without the benefit of formal bids or quotations. Solicitation of quotations for purchases of less than $10,000 is encouraged but not required.

State contract or cooperative purchasing. Purchases of equipment, supplies or services through State of Wisconsin or other governmental cooperative purchasing plans is encouraged. Purchases made through such cooperative plans may be made without the requirement to solicit formal bids or quotations since such purchases are already based on competitive pricing.

Petty expenditures. Purchases of supplies or services in amounts less than $500 may be made from properly established petty cash accounts by the heads of using agencies for incidentals and shall be reviewed by the Comptroller's Division and approved for reimbursement. The City Manager shall promulgate rules and regulations for the use of petty cash accounts.

(4)

Professional services. Contracts for professional services may be entered into by the City Manager or the Director of Administration without the requirement for competitive bidding since professional services are by their nature unique.

[Amended 4-8-2015 by Ord. No. 3579]

(5)

Real estate transactions. All real estate transactions shall be made subject to the approval of the City Council, provided that the City Manager or other City officials may perform all delegable functions in connection therewith as the City Council may direct.

(6)

Emergency purchases. An emergency shall be deemed to exist when a breakdown in machinery or in an essential service occurs or when unforeseen circumstances arise, including delays by contractors, delays in transportation and unanticipated volume of work. If an emergency occurs during regular business hours, the head or other employee of the using agency shall immediately notify the Agent who shall either purchase the required commodity or service or authorize the using agency to do so. If the Agent is unavailable, the head of the using agency shall notify the City Manager before making the purchase. If an emergency occurs at times other than regular business hours, the using agency may purchase directly the commodity or commodities required. If the estimated cost of the emergency purchase exceeds $10,000, the head of the agency shall, wherever possible, secure competitive quotations and order delivery to be made by the lowest responsible bidder. On every emergency purchase made the agency head shall not later than one week thereafter submit to the Agent a requisition, a tabulation of quotations received, if any, a delivery receipt and a written explanation of the circumstances of the emergency. The records of such emergency transaction shall be open to public inspection during regular business hours.

(7)

Proprietary purchases. Proprietary, patented equipment, supplies or services available from only one source shall be exempt from the requirement for competitive bidding or quotations.

(8)

Purchases of used equipment. Purchases of used equipment, materials or supplies may be authorized by the Agent without the use of the formal bid or quotation procedure outlined in this section.

(9)

Donations. The City incorporates by the reference the state law exception for donated materials and labor, pursuant to § 62.15(1), Wis. Stats., or as subsequently amended.

[Amended 4-24-2014 by Ord. No. 3544; 9-22-2021 by Ord. No. 3739]

Inspection and testing. The using agency shall inspect all deliveries of equipment, supplies or contracted services made to such using agencies to determine their compliance with the quantities and specifications set forth in the order or contract.

Surplus equipment, materials or supplies. The Agent shall have the authority to sell surplus equipment, materials or supplies or to exchange the same for or trade on new purchases, or to authorize the disposal of such items.

Using agencies. Using agencies shall notify the Agent of any surplus equipment, materials or supplies which may have become obsolete, unsuitable or no longer needed prior to the disposal of such items.

Permission of the Agent. Other City employees shall not be permitted to sell, remove or dispose of surplus items without the permission of the Agent. Improper, unauthorized removal or disposal or unauthorized personal use of City property, including surplus property, may be cause for termination of employment or other disciplinary action.

§ 65-8 Room tax.

[Amended 12-13-1995 by Ord. No. 2821; 2-14-2001 by Ord. No. 3032; 2-9-2011 by Ord. No. 3451; 7-13-2011 by Ord. No. 3462]

Definitions. The following terms have the meanings indicated:

HOTEL or MOTEL

As defined in § 77.52(2)(a)1, Wis. Stats.[1]

TRANSIENT

Any person residing for a continuous period less than one month in a hotel, motel or other furnished accommodations available to the public.

[1]

Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. II). The original definition of "gross receipts," which immediately preceded this definition, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. II).

Imposition of room tax.

[Amended 11-22-2011 by Ord. No. 3481]

Pursuant to § 66.0615, Wis. Stats., a tax is hereby imposed on the privilege and service of furnishing, at retail, rooms or lodgings 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 capped 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 § 77.52(2)(a)1, Wis. Stats.

The City Convention and Visitors Bureau is the principal organization for the purpose of promotion of convention and tourist business and shall receive moneys collected from the room tax minus the City's cost of administration and 1.6% of the taxable room receipts paid to the City. The Convention and Visitors Bureau shall provide the City with an annual certified audit. The Bureau shall permit and allow inspection of its records pertaining to the use of room tax funds upon request of the City Council at reasonable times.

The organization receiving moneys generated by room tax collections shall retain, at the Convention Bureau's discretion, the opportunity to participate in the City public employees benefit plan at the Convention Bureau's expense and will submit an annual report prepared by a certified public accountant on or before April 1 following December 31 of the previous year for moneys received in the previous year.

Schedule of payment.

This section shall be administered by the City Treasurer. The tax imposed for each calendar month is due and payable on the 20th of the month next succeeding the calendar month for which imposed. A return shall be filed with the 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 month 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 City Treasurer deems necessary.

Every person required to file such monthly return shall, with his first return, file an annual calendar year return. Such annual return shall be filed within 30 days of the close of each such calendar year. The annual return shall summarize the monthly returns, reconcile and adjust for errors in the monthly returns, and shall contain certain such additional information as the Treasurer requires. Such annual returns shall be made on forms prescribed by the Treasurer.

All such returns shall be signed by the person required to file a return or his duly authorized agent, but need not be verified by oath. The Treasurer may, for good cause, extend the time for filing any return, but in no event longer than one month from the filing date.

Permit required. Every person furnishing rooms or lodging under Subsection B(1) above shall file an application for a permit for each place of business with the Treasurer. Every application for a permit shall be made upon a form prescribed by the Treasurer and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place of business and such other information as the 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 such sellers. At the time of making an application the applicant shall pay to the Treasurer a fee for each permit.

Issuance of permit.

After compliance with Subsection D above 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 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. No innkeeper shall operate in a lodging facility without first obtaining a room tax permit for each lodging facility.

Any person aggrieved by this section may petition the City Manager for a determination of such grievance. The City Manager shall appoint three disinterested persons to review and decide the grievance.

Sale of business. If any person liable for any amount of tax under this section sells out his business or stock of goods or quits the business, the buyer in the transaction or new owner/operator will be responsible for all outstanding room tax payments. 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.

Audits.

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 section. The determination may be made upon the basis of facts contained in the return being audited or on the basis of any other information within the Treasurer's possession. One or more such office audit determinations may be made of the amount due for any one period or for more than one period.

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 section. The determination may be made upon the basis of facts contained in the return being audited or upon any other information within the Treasurer's possession. The 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.

Failure to file return. If any person fails to file a return as required by this section, the Treasurer shall make an estimate of the amount of the gross receipts under Subsection B(1) above. 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 herein. 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% thereof. One or more such determinations may be made for one or more than one period.

Interest on unpaid taxes. All unpaid taxes under this section shall bear interest at the statutory rate 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 Treasurer. All refunded taxes shall bear interest at the statutory rate 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.

Late filing fee. Delinquent tax returns shall be subject to a late filing fee, and the liquor license or other municipal licenses will be withheld or not renewed until the room tax is paid. The tax imposed by this section shall become delinquent if not paid:

In the case of a timely filed return, within 30 days after the due date of the return or within 30 days after the expiration of an extension period if one has been granted.

In the case of no return filed or a return filed late, by the due date of the return.

Records. Every person liable for the tax imposed by this section shall keep or cause to be kept such records, receipts, invoices and other pertinent papers for two years in such form as the Treasurer requires.

Confidentiality.

All tax returns, schedules, exhibits, writings or audit reports relative to such returns on file with the Treasurer are deemed to be confidential.